Corvus Pharmaceuticals, Inc.

863 Mitten Road, Suite 102

Burlingame, California 94010

 

March 17, 2020

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

 

Attention:                                         Courtney Lindsay

 

Re:                             Corvus Pharmaceuticals, Inc.

Registration Statement on Form S-3 (Registration No. 333-237040)

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Corvus Pharmaceuticals, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on March 19, 2020, or as soon as practicable thereafter.

 

Thank you for your assistance in this matter.

 

 

Very truly yours,

 

 

 

 

Corvus Pharmaceuticals, Inc.

 

 

 

 

By:

/s/ Leiv Lea

 

 

Leiv Lea

 

 

Chief Financial Officer

 

 

CC:  Richard A. Miller, Corvus Pharmaceuticals, Inc.

Alan C. Mendelson, Latham & Watkins LLP

Miles P. Jennings, Latham & Watkins LLP