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                          August 22, 2022

       Shalabh Gupta, M.D.
       Chief Executive Officer
       Unicycive Therapeutics, Inc.
       4300 El Camino Real, Suite 210
       Los Altos, CA 94022

                                                        Re: Unicycive
Therapeutics, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed August 16,
2022
                                                            File No. 333-266890

       Dear Dr. Gupta:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact
Christine Westbrook at 202-551-5019 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Jeffrey Fessler, Esq.