ProKidney Corp.

2000 Frontis Plaza Blvd.

Suite 250

Winston-Salem, NC 27103

 

 

 

November 28, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E. Washington, D.C. 20549

 

Attn:

Jason Drory

 

	Re:	ProKidney Corp.
		Registration Statement on Form S-3
		File No. 333-275701

 

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ProKidney Corp., a Cayman Islands exempted company (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-275701), as amended, to 9:00 a.m. Eastern Time on November 30, 2023, or as soon as practicable thereafter.

 

The Registrant hereby authorizes Richard D. Truesdell, Jr of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.

 

Please contact Richard D. Truesdell, Jr of Davis Polk & Wardwell LLP at (212) 450-4674 or richard.truesdell@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

 

	Very truly yours,
	PROKIDNEY CORP.
	By:	/s/ James Coulston
		Name:	James Coulston
		Title:	Chief Financial Officer

 

 

 

[Signature Page to Acceleration Request]