December 23, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Tara Harkins |
Kevin Kuhar
Jane Park
Tim Buchmiller
Re: | Coya Therapeutics, Inc. |
Registration Statement on Form S-1
File No. 333-268482
Acceleration Request
| Requested Date: | December 28, 2022 |
| Requested Time: | 4:00 p.m. Eastern Time |
Dear Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Coya Therapeutics, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission (the “Commission”) at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff.
Please call Steven M. Skolnick of Lowenstein Sandler LLP at (973) 597-2476 to confirm the effectiveness of the Registration Statement or with any questions.
| Sincerely, | |
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| COYA THERAPEUTICS, INC. | |
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| By: | /s/ Howard Berman |
| Name: | Howard Berman |
| Title: | Chief Executive Officer |
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