# EDGAR Filing Document

**Accession Number:** 0001822711
**File Stem:** 0000000000-23-000435
**Filing Date:** 2023-1
**Character Count:** 3434
**Document Hash:** e8ead7f02691efb8fd1fcf65c548d5e1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000435.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0000000000-23-000435

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230117

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                        January 17, 2023

       Elizabeth Lacy
       General Counsel and Corporate Secretary
       Pardes Biosciences, Inc.
       2173 Salk Avenue, Suite 250
       PMB#052
       Carlsbad, CA 92008

                                                        Re: Pardes Biosciences,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed January 12,
2023
                                                            File No. 333-269192

       Dear Elizabeth Lacy:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jimmy
McNamara at 202-551-7349 with any questions.

                        Sincerely,

                        Division of Corporation Finance

                        Office of Life Sciences
       cc:                                              Jennifer Hitchcock

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 17, 2023

Elizabeth Lacy
General Counsel and Corporate Secretary
Pardes Biosciences, Inc.
2173 Salk Avenue, Suite 250
PMB#052
Carlsbad, CA 92008

**Re: Pardes Biosciences, Inc.**
**Registration Statement on Form S-3**
**Filed January 12, 2023**
**File No. 333-269192**

Dear Elizabeth Lacy:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Jimmy McNamara at 202-551-7349 with any questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Jennifer Hitchcock