October 21, 2021

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jordan Nimitz

 

Re:	Humacyte, Inc.
	Registration Statement Filed on Form S-1 (the “Registration Statement”)
	File No. 333-259624

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Humacyte, Inc. (the “Company”) hereby respectfully requests that the effective date for the above-referenced Registration Statement be accelerated to 4:00 p.m., Eastern Time, on October 25, 2021, or as soon as practicable thereafter.

 

Please contact Kerry S. Burke of Covington & Burling LLP at (202) 662-5297 or kburke@cov.com with any questions you may have regarding this request. In addition, please notify Ms. Burke by telephone when this request for acceleration has been granted.

 

Respectfully,

 

Humacyte, Inc.

 

By:

/s/ Dale A. Sander

Name:

Dale A. Sander

Title:

Chief Financial Officer

 

cc:  Kerry S. Burke, Covington & Burling LLP

Brian K. Rosenzweig, Covington & Burling LLP