Company: NCNA
Filing Date: 2025-04-29
Form Type: CORRESP
Source: 0001193125-25-103146
Chunk: 1

Company: NuCana plc
Filing Date: 2025-04-29
Form: CORRESP
Chunk 1
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 COHN, FERRIS, GLOVSKY AND POPEO, P.C.

Risk Factors Risks Related to This Offering This offering may cause the price of our ADSs to decline and fall below the minimum bid price requirement..., page 11 Comment 3: We note your response to prior comment 4 and your revised disclosure on page 11 stating that if the closing price for your ADSs falls below $1.00 for a 30 consecutive trading day period and you are unable to regain compliance with the bid price requirement of the Nasdaq Listing Rules, you may be delisted from the Nasdaq Capital Market unless you “change the ratio of [y]our ADSs to ordinary shares[.]” We reissue our comment in part. Please revise your disclosure to clarify whether you have plans to seek shareholder approval for a reverse stock split or have plans to increase the number of ordinary shares represented by your ADSs, please disclose such plans in this registration statement, including the proposed ratio, if known. Response 3: The Company respectfully acknowledges the Staff’s comment and has revised the risk factor on page 12 of the Amended Form F-1in accordance with the Staff’s comment. * * * * * We hope that the above response will be acceptable to the Staff. Please do not hesitate to call me at (617) 348-3050with any comments or questions regarding the proposed disclosure. We thank you for your time and attention.

| Sincerely,       |
| /s/ John T. Rudy |
| John T. Rudy     |

| cc: |     |                                                                |
|     |     | NuCana plc Hugh S.                                             
 Griffith   Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. 
 William C. Hicks John T. Rudy                                  
 Allyson Wilkinson                                              |