April 13, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Eric Atallah Kevin Vaughn Ada D. Sarmento Tim Buchmiller |
| Re: | Recursion Pharmaceuticals, Inc. |
| Registration Statement on Form S-1 |
| File No. 333-254576 |
| Acceleration Request |
| Requested Date: April 15, 2021 |
| Requested Time: 4:00 P.M. Eastern Time |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Recursion Pharmaceuticals, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-254576) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Philip Oettinger at (650) 565-3564.
* * * *
| Sincerely, |
| Recursion Pharmaceuticals, Inc. |
| /s/ Christopher Gibson |
| Christopher Gibson |
| Chief Executive Officer |
| cc: | Louisa Daniels, Recursion Pharmaceuticals, Inc. |
Nathan Hatfield, Recursion Pharmaceuticals, Inc.
Patrick Schultheis, Wilson Sonsini Goodrich & Rosati, P.C.
Philip Oettinger, Wilson Sonsini Goodrich & Rosati, P.C.
Jeana Kim, Wilson Sonsini Goodrich & Rosati, P.C.
Alan Denenberg, Davis Polk & Wardwell LLP
Stephen Salmon, Davis Polk & Wardwell LLP