September 7, 2022
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Joshua Gorsky
| Re: | Humacyte, Inc. | ||||||||||
Registration Statement Filed on Form S-3 (the “Registration Statement”) | |||||||||||
| File No. 333-267222 | |||||||||||
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 September 9, 2022, 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