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                                                           July 17, 2025

Andy Yoo
Chief Executive Officer
Exicure, Inc.
400 Seaport Court, Suite 102
Redwood City, CA 94063

       Re: Exicure, Inc.
           Registration Statement on Form S-1
           Filed July 11, 2025
           File No. 333-288658
Dear Andy Yoo:

       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:   Margaret Butler
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