<SEC-DOCUMENT>0001193125-21-224248.txt : 20210825
<SEC-HEADER>0001193125-21-224248.hdr.sgml : 20210825
<ACCEPTANCE-DATETIME>20210726154538
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-224248
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Nuvalent, Inc.
		CENTRAL INDEX KEY:			0001861560
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE BROADWAY, 14TH FLOOR
		CITY:			CAMBRIDGE
		STATE:			MA
		ZIP:			02142
		BUSINESS PHONE:		508-446-2272

	MAIL ADDRESS:	
		STREET 1:		ONE BROADWAY, 14TH FLOOR
		CITY:			CAMBRIDGE
		STATE:			MA
		ZIP:			02142
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<TYPE>CORRESP
<SEQUENCE>1
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VIA EDGAR </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">July&nbsp;26, 2021 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attn: Jane Park, Jeffrey Gabor </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Re: Nuvalent, Inc. </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form <FONT
STYLE="white-space:nowrap">S-1</FONT> </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-257730</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Acceleration Request </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Requested Date: July&nbsp;28,
2021 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Requested Time: 4:01 p.m., Eastern Standard Time </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In accordance with Rule 461 under the
Securities Act of 1933, as amended (the &#147;<B><U>Act</U></B>&#148;), J.P. Morgan Securities LLC, Cowen and Company, LLC and Piper Sandler&nbsp;&amp; Co., as representatives of the several underwriters, hereby join Nuvalent, Inc. in requesting
that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> (File <FONT STYLE="white-space:nowrap">No.&nbsp;333-257730)</FONT> (the
&#147;<B><U>Registration Statement</U></B>&#148;) to become effective on July&nbsp;28, 2021, at 4:01 p.m., Eastern Standard Time, or as soon as practicable thereafter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 460 under the Act, we wish to advise you that as of July&nbsp;26, 2021, over 500 copies of the preliminary prospectus dated July&nbsp;26,
2021 were distributed to prospective underwriters, institutional investors and others. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">We have been informed by the participating underwriters that they
will comply with the requirements of Rule <FONT STYLE="white-space:nowrap">15c2-8</FONT> under the Securities Exchange Act of 1934, as amended, to the extent applicable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Signature Page Follows</I>] </P>
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">Very truly yours,</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">J.P. MORGAN SECURITIES LLC</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">COWEN AND COMPANY, LLC</TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">PIPER SANDLER&nbsp;&amp; CO.</TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">As Representatives of the Underwriters</TD></TR>
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<TD VALIGN="bottom" NOWRAP><B>By:</B></TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP><B>J.P. MORGAN SECURITIES LLC</B></TD></TR>
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<TD VALIGN="bottom" NOWRAP>By:</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ David Ke</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">Name: David Ke</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">Title: Managing Director</TD></TR>
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<TD VALIGN="bottom" NOWRAP><B>By:</B></TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP><B>COWEN AND COMPANY, LLC</B></TD></TR>
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<TD VALIGN="bottom" NOWRAP>By:</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Jason Fenton</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">Name: Jason Fenton</TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">Title: Managing Director</TD></TR>
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<TD VALIGN="bottom" NOWRAP><B>By:</B></TD>
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<TD VALIGN="bottom" NOWRAP><B>PIPER SANDLER&nbsp;&amp; CO.</B></TD></TR>
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<TD VALIGN="bottom" NOWRAP>By:</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Neil Riley</P></TD></TR>
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">Name: Neil Riley</TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP ALIGN="right">Title: Executive Director</TD></TR>
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<TD VALIGN="top">cc: James Porter, <I>Nuvalent, Inc</I>.</TD>
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<TD VALIGN="top">Richard Hoffman, <I>Goodwin Procter LLP</I></TD>
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<TD VALIGN="top">Sarah Ashfaq, <I>Goodwin Procter LLP</I></TD>
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<TD VALIGN="top">Arthur D. Robinson, <I>Simpson Thacher</I><I></I>&nbsp;<I>&amp; Bartlett LLP</I></TD>
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<TD VALIGN="top">Jean Park, <I>Simpson Thacher</I><I></I><I>&nbsp;&amp; Bartlett LLP </I></TD>
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<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom"></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Signature page to Underwriters&#146; Acceleration
Request</I>] </P>
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