# EDGAR Filing Document

**Accession Number:** 0001822711
**File Stem:** 0001193125-23-009689
**Filing Date:** 2023-1
**Character Count:** 2616
**Document Hash:** e4cabcaa4a5786d65c8465642a58ea70
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-009689.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0001193125-23-009689

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230117

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PARDES BIOSCIENCES, INC.
- **CENTRAL INDEX KEY:** 0001822711
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 852696306
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 2173 SALK AVENUE
- **STREET 2:** SUITE 250, PMB#052
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92008
- **BUSINESS PHONE:** 415-649-8758

**MAIL ADDRESS:**
- **STREET 1:** 2173 SALK AVENUE
- **STREET 2:** SUITE 250, PMB#052
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92008

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FS Development Corp. II
- **DATE OF NAME CHANGE:** 20200826

**PARDES BIOSCIENCES, INC.** 

2173 Salk Avenue, Suite 250

PMB#052

Carlsbad, CA 92008

January 17, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, DC 20549

Attention: Office of Life Sciences

Re: Pardes Biosciences, Inc.

Registration Statement on Form S-3

Filed January 12, 2023

File No. 333-269192

**<u>Via EDGAR - Acceleration Request</u>**

Requested Date: January 20, 2023

Requested Time: 4:30 p.m. Eastern Time

Ladies and Gentlemen:

Pardes Biosciences, Inc. (the "***Registrant***") hereby requests that the Securities and Exchange Commission (the "***Commission***") take appropriate action to make the above-captioned Registration Statement on Form S-3 effective at the "Requested Date" and "Requested Time" set forth above or as soon thereafter as practicable.

The Registrant hereby authorizes Ran D. Ben-Tzur or Jennifer J. Hitchcock, both of whom are attorneys with the Registrant's outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration.

\* \* \*

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **PARDES BIOSCIENCES, INC.** | **PARDES BIOSCIENCES, INC.** |
| By: | */s/ Heidi Henson* |
|  | Heidi Henson |
|  | Chief Financial Officer |

---

---

| | |
|:---|:---|
| cc: | Thomas G. Wiggans, Chief Executive Officer |
|  | Elizabeth Lacy, General Counsel |
|  | **Pardes Biosciences, Inc.** |
|  | Ran D. Ben-Tzur, Esq. |
|  | Jennifer J. Hitchcock, Esq. |
|  | **Fenwick & West LLP** |

---

*[Signature Page to Company Acceleration Request Letter]*