CG Oncology, Inc.
400 Spectrum Center Drive, Suite 2040
Irvine, CA 92618
January 22, 2024
VIA EDGAR
Mr. Jimmy McNamara
Office of Life Sciences
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | CG Oncology, Inc. |
Registration Statement on Form S-1, as amended
File No. 333-276350
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of CG Oncology, Inc. (the “Company”), respectfully requests that the effective date of the Registration Statement on Form S-1 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on January 24, 2024, or as soon as practicable thereafter.
Please contact Matthew T. Bush of Latham & Watkins LLP, counsel to the Company, at (858) 523-3962, to provide notice of effectiveness, or if you have any questions or require additional information regarding this matter. Thank you for your assistance and cooperation in this matter.
| Very truly yours, | ||
| CG ONCOLOGY, INC. | ||
| By: | /s/ Arthur Kuan | |
| Arthur Kuan | ||
| Chairman and Chief Executive Officer | ||
| cc: | Arthur Kuan, CG Oncology, Inc. |
Corleen Roche, CG Oncology, Inc.
Cheston J. Larson, Latham & Watkins LLP
Anthony Gostanian, Latham & Watkins LLP
Charles S. Kim, Cooley LLP
Denny Won, Cooley LLP
Kristin VanderPas, Cooley LLP
Dave Peinsipp, Cooley LLP