July 7, 2020
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Nkarta, Inc. Registration Statement on Form S-1 (Registration No. 333-239301) |
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, as amended, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Nkarta, Inc. that the effective date of the Registration Statement, as amended, be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on July 9, 2020, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, please be advised that we have distributed approximately 1,121 copies of the preliminary prospectus dated July 2, 2020 through the date hereof, to underwriters, dealers, institutions and others.
In connection with the preliminary prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended.
Very truly yours,
COWEN AND COMPANY, LLC
EVERCORE GROUP L.L.C.
STIFEL, NICOLAUS & COMPANY, INCORPORATED
As Representatives of the several underwriters
[SIGNATURE PAGES FOLLOW]
| COWEN AND COMPANY, LLC | ||
| By: | /s/ Rob Weir | |
| Name: Rob Weir | ||
| Title: Managing Director, Healthcare IB | ||
| EVERCORE GROUP L.L.C. | ||
| By: | /s/ Maren Winnick | |
| Name: Maren Winnick | ||
| Title: Senior Managing Director | ||
| STIFEL, NICOLAUS & COMPANY, INCORPORATED | ||
| By: | /s/ Seth Rubin | |
| Name: Seth Rubin | ||
| Title: Senior Managing Director | ||
As representatives of the several underwriters.
cc: Christopher M. Forrester, Partner, Shearman & Sterling LLP
[Signature Page to Acceleration Request Letter]