United States securities and exchange commission logo

                          March 21, 2023

       Paul Hastings
       Chief Executive Officer
       Nkarta, Inc.
       6000 Shoreline Court, Suite 102
       South San Francisco, California 94080

                                                        Re: Nkarta, Inc.
Statement on Form S-3
                                                            Filed March 17,
                                                            File No. 333-270680

       Dear Paul Hastings:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Daniel
Crawford at 202-551-7767 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Brophy Christensen,