# EDGAR Filing Document

**Accession Number:** 0001979414
**File Stem:** 0001829126-26-003266
**Filing Date:** 2026-4
**Character Count:** 2206
**Document Hash:** a75f51f3f7924036b57345c7afec7995
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-003266.hdr.sgml**: 20260507

**ACCESSION NUMBER**: 0001829126-26-003266

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260407

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NEONC TECHNOLOGIES HOLDINGS, INC.
- **CENTRAL INDEX KEY:** 0001979414
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 921954864
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 23975 PARK SORRENTO
- **STREET 2:** SUITE 205
- **CITY:** CALABASAS
- **STATE:** CA
- **ZIP:** 91302
- **BUSINESS PHONE:** 310 663 7831

**MAIL ADDRESS:**
- **STREET 1:** 23975 PARK SORRENTO
- **STREET 2:** SUITE 205
- **CITY:** CALABASAS
- **STATE:** CA
- **ZIP:** 91302

**NEONC TECHNOLOGIES HOLDINGS, INC.**

23975 Park Sorrento, Suite 205

Calabasas, CA 91302

April 7, 2026

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **NEONC TECHNOLOGIES HOLDINGS, INC.** |

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**Registration Statement on Form S-3 (File No. 333-294845) (the "Registration Statement")**

**Acceleration Request**

Ladies and Gentlemen:

NeOnc Technologies Holdings, Inc. hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-3, be accelerated to 4:30 p.m., Eastern Time, on April 9, 2026, or as soon thereafter as practicable.

Please notify Thomas Poletti at (714) 371-2501 or Veronica Lah at (310) 312-4130 of Manatt, Phelps & Phillips, LLP as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. We appreciate your assistance and cooperation in this matter.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **NEONC TECHNOLOGIES HOLDINGS, INC.** | **NEONC TECHNOLOGIES HOLDINGS, INC.** |
| By: | /s/ Amir Heshmatpour |
| Name: | Amir Heshmatpour |
| Title: | Chief Executive Officer and President |

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