United States securities and exchange commission logo
August 3, 2022
Svai Sanford
Chief Financial Officer
Rani Therapeutics Holdings, Inc.
2051 Ringwood Avenue
San Jose, California 95131
Re: Rani Therapeutics
Holdings, Inc.
Registration
Statement on Form S-3
Filed August 1,
2022
File No. 333-266444
Dear Mr. Sanford:
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 Abby
Adams at (202) 551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Josh Seidenfeld, Esq.