PANACEA ACQUISITION CORP.
357 Tehama Street, Floor 3
San Francisco, CA 94103
January 19, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Gavin Newberry |
Kevin Kuhar
David Gessert
Mary Beth Breslin
| RE: | Panacea Acquisition Corp. (the “Company”) |
Registration Statement on Form S-4
File No. 333-250036
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-250036) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on January 20, 2021, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Michael Mies of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-3130 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||||
| Panacea Acquisition Corp. | ||||
| By: | /s/ Oleg Nodelman | |||
| Name: | Oleg Nodelman | |||
| Title: | Chief Executive Officer | |||
| cc: | Gregg Noel and Michael Mies |
Skadden, Arps, Slate, Meagher & Flom LLP
| cc: | Kenneth L. Guernsey, John T. McKenna, Rama Padmanabhan and Pia Kaur |
Cooley LLP
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