Company: TVRD
Filing Date: 2025-02-13
Form Type: CORRESP
Source: 0001104659-25-013055
Chunk: 0

Company: Tvardi Therapeutics, Inc.
Filing Date: 2025-02-13
Form: CORRESP
Chunk 0
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| 919 Third Avenue   
 New York, NY 10022 
 212 935 3000       
 mintz.com          |

February 13, 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.                               
 Amendment No. 1 to Registration Statement on Form S-4 
 Filed January 27, 2025                                |
|:----|:------------------------------------------------------|
|     | 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 February 11, 2025, with respect to the above referenced Amendment No. 1 to the Registration Statement
on Form S-4.

Concurrently with the submission
of this letter, the Company is filing Amendment No. 2 to the Registration Statement on Form S-4 (the “Second Amended Registration Statement”). Capitalized terms used but not otherwise defined herein shall have the meanings ascribed thereto
in the Second 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. | We note your response to prior comment 8 regarding the deficiency letters you received from Nasdaq.                                      
 We further note your statements that (i) the parties intend to satisfy each of the applicable Nasdaq listing criteria upon completion    
 of the proposed Merger such that the combined company will remain listed on the Nasdaq Capital Market and (ii) there can be no assurance 
 that you will be able to regain compliance with the minimum stockholders’ equity requirement within the applicable extension period.     
 Please disclose whether you intend to complete the Merger in the event you do not timely regain compliance with the requirement.         |