CINCOR PHARMA, INC.
230 Third Avenue
Waltham, Massachusetts 02451
| August 8, 2022 | VIA EDGAR |
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Doris Stacey Gama
| RE: | CinCor Pharma, Inc. |
Registration Statement on Form S-1
File No. 333-266674
Acceleration Request
Requested Date: August 10, 2022
Requested Time: 4:15 P.M. Eastern Time
Dear Ms. Gama:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) to become effective on August 10, 2022, at 4:15 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant’s counsel may orally request via telephone call to the staff of the Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with Ryan Sansom of Cooley LLP, counsel to the Registrant, at (617) 937-2335, or in his absence, Divakar Gupta at (212) 479-6474.
Very truly yours,
CinCor Pharma, Inc.
/s/ Marc de Garidel |
| Marc de Garidel |
| Chief Executive Officer |
| cc: | Terry Coelho, CinCor Pharma, Inc. |
Ryan Sansom, Cooley LLP
Divakar Gupta, Cooley LLP
Sarah Sellers, Cooley LLP
