United States securities and exchange commission logo September 21, 2021 Laura E. Niklason President and Chief Executive Officer Humacyte, Inc. 2525 East North Carolina Highway 54 Durham, NC 27713 Re: Humacyte, Inc. Registration Statement Filed on Form S-1 Filed September 17, 2021 File No. 333-259624 Dear Ms. Niklason: 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 Jordan Nimitz at 202-551-6001 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Kerry Burke, Esq.