Company: SMNR
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001013762-25-002305
Chunk: 0

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-03-25
Form: CORRESP
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<div align='center'>Denali Capital Acquisition Corp.

437 Madison Avenue, 27 Floor
New York, New York 10022</div>

March 25, 2025

Division of Corporation Finance

Office of Life Sciences

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| Attention: | Jason Drory   |
|            | Joshua Gorsky |

| Re: | Denali Capital Acquisition Corp. |

Preliminary Proxy Statement on Schedule 14A

Filed March 20, 2025

File No. 001-41351

Dear Mr. Drory and Mr. Gorsky:

Denali Capital Acquisition
Corp. (the “Company”) hereby provides a response to the comment issued by the staff of the Division of Corporation Finance
of the U.S. Securities and Exchange Commission (the “Staff”) in a letter dated March 25, 2025 regarding the Company’s
Preliminary Proxy Statement on Schedule 14A filed on March 20, 2025. Contemporaneously, we are filing a revised Preliminary Proxy Statement
on Schedule 14A via Edgar (the “Amended Proxy Statement”).

Preliminary Proxy Statement on Schedule 14A

General

| 1. | We note that you are seeking to extend your termination date to December 11, 2025, a date which is 44 months from your initial public offering. We also note that you are listed on The Nasdaq Global Market and that Nasdaq IM-5101-2 requires that a special purpose acquisition company complete one or more business combinations within 36 months of the effectiveness of its IPO registration statement. Please revise to explain that the proposal to extend your termination deadline to December 11, 2025 does not comply with this rule, or advise, and to disclose the risks of your noncompliance with this rule, including that your securities may be subject to suspension and delisting from The Nasdaq Global Market. |

Response: In response to the Staff’s
comment, the Company has revised its disclosures on pages 2, 3, 16, 17, 18 and 19 of the Amended Proxy Statement.

<div align='center'>******</div>

If you have any questions,
please do not hesitate to call our counsel, Mike Blankenship, Esq., of Winston & Strawn LLP, at (713) 651-2678.

| Very truly yours, |                         |