Nkarta, Inc.
1150 Veterans Boulevard
South San Francisco, California 94080
April 1, 2026
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
| Attn: |
Doris Stacey Gama
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| Re: |
Nkarta, Inc.
Registration Statement on Form S-3 Filed March 25, 2026 File No. 333-294611 Request for Acceleration |
Dear Ms. Gama,
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Nkarta, Inc. (the “Registrant”) hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m.
Eastern Time, on April 3, 2026, or as soon thereafter as practicable. The Registrant respectfully requests that you notify David Ni of O’Melveny & Myers LLP of such effectiveness by telephone at (212) 326-2052.
If you have any questions or comments regarding the foregoing, please do not hesitate to contact Mr. Ni at the telephone number above.
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Sincerely,
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Nkarta, Inc.
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By:
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/s/ Paul Hastings
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Name:
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Paul Hastings
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Title:
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Chief Executive Officer
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| Cc: |
Nadir Mahmood, Nkarta, Inc., President
David Ni, O’Melveny & Myers LLP |