Company: SMNR
Filing Date: 2025-04-21
Form Type: CORRESP
Source: 0001193125-25-087365
Chunk: 20

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-04-21
Form: CORRESP
Chunk 20
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ur is required to provide the information required by Item 305 of Regulation S-K.Semnur has no public float and it has less than $100 million in annual revenues. New Semnur is also expected to remain a smaller reporting company after the closing of the business combination as it expects to have less than $100 million in annual revenues and a public float of less than $700 million. Please see Item 305(e) of Regulation S-K. * * * 17

U.S. Securities and Exchange Commission April 21, 2025 Please do not hesitate to contact Michael Blankenship of Winston & Strawn LLP at (713) 651-2678with any questions or comments regarding this letter. Sincerely,

| 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. 18