Company: SMNR
Filing Date: 2025-08-11
Form Type: CORRESP
Source: 0001193125-25-177917
Chunk: 0

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-08-11
Form: CORRESP
Chunk 0
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Denali Capital Acquisition Corp. 437 Madison Avenue, 27th Floor New York, NY 10022 August 11, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, NE Washington, D.C. 20549 Attn: Franklin Wyman, Angela Connell, Jessica Dickerson, Joe McCann

| Re: | Denali Capital Acquisition Corp. |

Registration Statement on Form S-4,as amended File No. 333-283019 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Denali Capital Acquisition Corp. (the “ Company”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-283019) ofthe Company, initially filed with the Securities and Exchange Commission on November 6, 2024 (as amended, the “ Registration Statement”), be accelerated so that such Registration Statement shall become effective at 5:00 p.m., Eastern Time, on August 12, 2025, or as soon as possible thereafter. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Michael Blankenship of Winston & Strawn LLP, by telephone at (713) 651-2678 orby email at MBlankenship@winston.com. The Company hereby authorizes Mr. Blankenship to orally modify or withdraw this request for acceleration.

| Sincerely,                       |     |                         |
| Denali Capital Acquisition Corp. |     |                         |
| By:                              |     | /s/ Lei Huang           |
|                                  |     | Lei Huang               |
|                                  |     | Chief Executive Officer |

| cc: | Michael Blankenship, Winston & Strawn LLP |

Jeff Hartlin, Paul Hastings LLP Elizabeth Razzano, Paul Hastings LLP Jaisim Shah, Chief Executive Officer and President, Semnur Pharmaceuticals, Inc.