<SEC-DOCUMENT>0001193125-21-224217.txt : 20210825
<SEC-HEADER>0001193125-21-224217.hdr.sgml : 20210825
<ACCEPTANCE-DATETIME>20210726153053
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ACCESSION NUMBER:		0001193125-21-224217
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
</SEC-HEADER>
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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><U>VIA EDGAR </U></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">United States 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">Office of Life
Sciences </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:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: Jane Park </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:3%; font-size:10pt; font-family:Times New Roman">Jeffrey
Gabor </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:3%; font-size:10pt; font-family:Times New Roman">Franklin Wyman </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:3%; font-size:10pt; font-family:Times New Roman">Kevin Vaughn </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Nuvalent, Inc.</B> </P></TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Acceleration Request for Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT></B>
</P></TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-257730</FONT></B> </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Ms.&nbsp;Park, </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 under
the Securities Act of 1933, as amended (the &#147;<B>Act</B>&#148;), Nuvalent, Inc. (the &#147;<B>Company</B>&#148;) hereby requests that the effective date of the above-referenced registration statement (the &#147;<B>Registration
Statement</B>&#148;) be accelerated to July&nbsp;28, 2021, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared
effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Sarah Ashfaq at
(212) <FONT STYLE="white-space:nowrap">459-7238.</FONT> We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;) verifying the effective time and date of the
Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Sarah Ashfaq, by facsimile to (212) <FONT STYLE="white-space:nowrap">937-3719.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions regarding this request, please contact Sarah Ashfaq of Goodwin Procter LLP at (212)
<FONT STYLE="white-space:nowrap">459-7238.</FONT> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="bottom" NOWRAP>Sincerely,</TD></TR>
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<TD VALIGN="bottom" NOWRAP>NUVALENT, INC.</TD></TR>
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<TD VALIGN="bottom" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ James R. Porter</P></TD></TR>
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<TD VALIGN="bottom" NOWRAP>James R. Porter</TD></TR>
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<TD VALIGN="bottom" NOWRAP>Chief Executive Officer</TD></TR>
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<TD VALIGN="top">cc:</TD>
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<TD VALIGN="bottom" NOWRAP>&nbsp;&nbsp;&nbsp;Alexandra Balcom, <I>Nuvalent, Inc.</I></TD>
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<TD VALIGN="bottom" NOWRAP>&nbsp;&nbsp;&nbsp;Richard Hoffman, <I>Goodwin Procter LLP</I></TD>
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<TD VALIGN="bottom" NOWRAP>&nbsp;&nbsp;&nbsp;Sarah Ashfaq, <I>Goodwin Procter LLP</I></TD>
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<TD VALIGN="bottom" NOWRAP>&nbsp;&nbsp;&nbsp;Alicia M. Tschirhart,<I> Goo</I><I>dwin Procter LLP</I></TD>
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<TD VALIGN="bottom" NOWRAP>&nbsp;&nbsp;&nbsp;Arthur D. Robinson, <I>Simpson Thacher &amp; Bartlett LLP</I></TD>
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<TD VALIGN="bottom" NOWRAP>&nbsp;&nbsp;&nbsp;Jean Park, <I>Simpson Thacher &amp; Bartlett LLP</I></TD>
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