United States securities and exchange commission logo August 18, 2021 Paul Hastings Chief Executive Officer Nkarta, Inc. 6000 Shoreline Court, Suite 102 South San Francisco, California 94080 Re: Nkarta, Inc. Registration Statement on Form S-3 Filed August 12, 2021 File No. 333-258766 Dear Mr. Hastings: 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: C. Brophy Christensen, Jr.