Company: TVRD
Filing Date: 2025-01-24
Form Type: CORRESP
Source: 0001104659-25-006051
Chunk: 0

Company: Tvardi Therapeutics, Inc.
Filing Date: 2025-01-24
Form: CORRESP
Chunk 0
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| 919 Third Avenue   
 New York, NY 10022 
 212 935 3000       
 mintz.com          |

January 24, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F. Street, N.E.

Washington, D.C. 20549

| Attention: | Jessica Dickerson |
|            | Joshua Gorsky     |

| Re: | Cara Therapeutics, Inc.            
 Registration Statement on Form S-4 
 Filed December 18, 2024            |
|:----|:-----------------------------------|
|     | File No. 333-283900                |

Ladies and Gentlemen:

This letter sets forth the
response of Cara Therapeutics, Inc. (the “Company”) to the comments of the staff of the Division of Corporate
Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
set forth in your letter dated January 15, 2025, with respect to the above referenced Registration Statement on Form S-4 (the
“Registration Statement”).

Concurrently with the submission
of this letter, the Company is filing Amendment No. 1 to the Registration Statement on Form S-4 (the “Amended Registration Statement”). Capitalized terms used but not otherwise defined herein shall have the meanings ascribed thereto in the Amended
Registration Statement.

Set forth below is the Company’s response
to the Staff’s comments. For the Staff’s convenience, we have incorporated your comments into this response letter in italics.

<div align='center'>Boston Los Angeles MIAMI New York San Diego San Francisco toronto Washington

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.</div>

MINTZ

| 1. | In the Notice of Special Meeting of Stockholders, the description of Proposal 1 appears to contemplate                                  
 the approval of two different actions. Specifically, it appears to contemplate (i) approval of the issuance of shares and (ii) approval 
 of the change of control. Please revise the description of the proposal to clarify, if true, that Proposal 1 covers one action (i.e.,   
 the issuance of shares), which will (i) represent more than 20% of the shares of your common stock outstanding immediately prior        
 to the Merger and (ii) result in a change of control. Please make similar revisions throughout the proxy statement/prospect