DENALI CAPITAL ACQUISITION CORP.
437 Madison Avenue, 27th Floor
New York, New York 10022
(646) 978-5180
April 4, 2022
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: Joseph Ambrogi
| Re: | Denali Capital Acquisition Corp. Registration Statement on Form S-1, as amended (File No. 333–263123) |
Dear Mr. Ambrogi:
Denali Capital Acquisition Corp. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 p.m., Washington D.C. time, on April 6, 2022, or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
| Very Truly Yours, | ||
| Denali Capital Acquisition Corp. | ||
| By: | /s/ Lei Huang | |
| Lei Huang | ||
| Chief Executive Officer | ||
| cc: | David Ni, Sidley Austin LLP | |
| Michael J. Blankenship, Winston & Strawn LLP |