PROKIDNEY CORP.
2000 Frontis Plaza Blvd., Ste. 250
Winston-Salem, NC 27103
September 6, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
| Re: | ProKidney Corp. |
| Registration Statement on Form S-1 |
| File No. 333-266683 |
| Acceleration Request |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, ProKidney Corp. hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-1 be accelerated to Thursday, September 8, 2022, at 4:00 p.m., Eastern Time, or as soon as thereafter practicable.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Any questions should be addressed to Megan Gates, Esq., at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., One Financial Center, Boston, MA, telephone (617) 348-4443.
Thank you very much.
| Very truly yours, |
| PROKIDNEY CORP. |
| /s/ Timothy Bertram |
| By: Timothy Bertram |
| Title: Chief Executive Officer |
| cc: | Securities and Exchange Commission |
| Daniel Crawford |
| Celeste Murphy |
| ProKidney Corp. |
| Timothy Bertram, Chief Executive Officer |
| James Coulston, Chief Financial Officer |
| Todd C. Girolamo, Chief Legal Officer |
| Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |
| Megan Gates, Esq. |