2000 Frontis Plaza Blvd., Ste. 250

Winston-Salem, NC 27103

September 6, 2022


Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Mail Stop 3561

Washington, D.C. 20549



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,

/s/ Timothy Bertram

By: Timothy Bertram
Title: Chief Executive Officer



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.