Company: NCNA
Filing Date: 2025-04-29
Form Type: CORRESP
Source: 0001193125-25-103146
Chunk: 0

Company: NuCana plc
Filing Date: 2025-04-29
Form: CORRESP
Chunk 0
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| One Financial Center 
 Boston, MA 02111     
 617 542 6000         
 mintz.com            |

April 29, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attention: Joshua Gorsky and Tim Buchmiller

Ladies and Gentlemen: We are submitting this letter on behalf of NuCana plc (the “ Company”) in response to the comments from the staff (the “ Staff”) of the U.S. Securities and Exchange Commission (the “ Commission”) received by letter dated April 24, 2025 (the “ Comment Letter”) from the Division of Corporation Finance, Office of Life Sciences, to Hugh S. Griffith, Chief Executive Officer of the Company, relating to the above-referenced Registration Statement on Form F-1.In conjunction with this letter, the Company is filing an Amended Registration Statement on Form F-1with the Commission (the “ Amended Form F-1”). For reference, we have set forth below in italics the Staff’s comments from the Comment Letter and have keyed the Company’s responses to the numbering of the comments and the headings used in the Comment Letter. Where appropriate, the Company has responded to the Staff’s comments by making changes to the disclosure in the Amended Form F-1.Page numbers referred to in the responses reference the applicable pages of Amended Form F-1. Registration Statement on Form F-1 Cover Page Comment 1: Please revise your cover page to disclose the date your best efforts offering will terminate. Refer to Item 501(b)(8)(iii) of Regulation S-Kfor guidance. Response 1: The Company respectfully acknowledges the Staff’s comment and has revised this disclosure on the cover page narrative of the Amended Form F-1in accordance with the Staff’s comment. Comment 2: We note your response to prior comment 2 and your revised disclosure stating that “Mandatory Nominal Exercise Price” is “the nominal value per ordinary share.” We reissue our comment in part. Please clearly disclose the dollar value of the Mandatory Nominal Exercise Price. Response 2: The Company respectfully acknowledges the Staff’s comment and has revised this disclosure on the cover page narrative of the Amended Form F-1in accordance with the Staff’s comment. BOSTON LOS ANGELES MIAMI NEW YORK SAN DIEGO SAN FRANCISCO TORONTO WASHINGTON MINTZ, LEVIN,