United States securities and exchange commission logo November 27, 2023 Bruce Culleton Chief Executive Officer ProKidney Corp. 2000 Frontis Plaza Blvd., Suite 250 Winston-Salem, NC 27103 Re: ProKidney Corp. Registration Statement on Form S-3 Filed November 22, 2023 File No. 333-275701 Dear Bruce Culleton: 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Richard D. Truesdell, Jr.