# EDGAR Filing Document

**Accession Number:** 0001913577
**File Stem:** 0001193125-25-177917
**Filing Date:** 2025-8
**Character Count:** 2791
**Document Hash:** 2a2498af106e2d6916d5d47408083900
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-177917.hdr.sgml**: 20251211

**ACCESSION NUMBER**: 0001193125-25-177917

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250811

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Denali Capital Acquisition Corp.
- **CENTRAL INDEX KEY:** 0001913577
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 960 SAN ANTONIO ROAD
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94303
- **BUSINESS PHONE:** (650) 516-4310

**MAIL ADDRESS:**
- **STREET 1:** 960 SAN ANTONIO ROAD
- **CITY:** PALO ALTO
- **STATE:** CA
- **ZIP:** 94303

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Denali Capital Acquisition Corp.
- **DATE OF NAME CHANGE:** 20220224

Denali Capital Acquisition Corp.

437 Madison Avenue, 27th Floor

New York, NY 10022

August 11, 2025

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, NE

Washington, D.C. 20549

Attn: Franklin Wyman, Angela Connell, Jessica Dickerson, Joe McCann

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| | |
|:---|:---|
| **Re:** | **Denali Capital Acquisition Corp.**  |

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**Registration Statement on Form S-4, as amended**

**File No. 333-283019**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Denali Capital Acquisition Corp. (the "***Company***") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-4 (File No. 333-283019) of the Company, initially filed with the Securities and Exchange Commission on November 6, 2024 (as amended, the "***Registration Statement***"), be accelerated so that such Registration Statement shall become effective at 5:00 p.m., Eastern Time, on August 12, 2025, or as soon as possible thereafter.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Michael Blankenship of Winston & Strawn LLP, by telephone at (713) 651-2678 or by email at MBlankenship@winston.com. The Company hereby authorizes Mr. Blankenship to orally modify or withdraw this request for acceleration.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Denali Capital Acquisition Corp. | Denali Capital Acquisition Corp. |
| By: | /s/ Lei Huang |
|  | Lei Huang |
|  | Chief Executive Officer |

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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.