RECURSION PHARMACEUTICALS, INC. — Regulatory Filings 2021

Apr 13, 2021

CORRESP 1 filename1.htm Acceleration Letter

Goldman Sachs & Co. LLC

200 West Street

New York, New York 10282

J. P. Morgan Securities LLC

383 Madison Avenue

New York, New York 10179

April 13, 2021

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Recursion Pharmaceuticals, Inc.

Registration Statement on Form S-1

Registration File No. 333-254576

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), we, the representatives of the several underwriters (the “ Representatives ”), hereby join in the request of Recursion Pharmaceuticals, Inc. (the “ Company ”) for acceleration of the effective date of the above-referenced Registration Statement on Form S-1, as amended, so that it will be declared effective at 4:00 PM, Eastern Daylight Time, on April 15, 2021 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Wilson Sonsini Goodrich & Rosati, P.C., may orally request via telephone call that such Registration Statement be declared effective.

Pursuant to Rule 460 under the Act, we, as the Representatives, wish to advise you that approximately 2,168 copies of the Preliminary Prospectus, dated April 12, 2021 and included in the above-referenced Registration Statement, as amended, were distributed during the period from April 12, 2021 through the date hereof, to prospective underwriters, institutions, dealers and others.

We, the undersigned, as the Representatives, each confirm on behalf of ourselves and the other participating underwriters that we will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issuance.

[ Signature Page Follows ]

Very truly yours,
GOLDMAN SACHS & CO. LLC J.P. MORGAN SECURITIES LLC
By:	GOLDMAN SACHS & CO. LLC
By:	/s/ Elizabeth Wood
	Name:	Elizabeth Wood
	Title:	Managing Director
By:	J.P. MORGAN SECURITIES LLC
By:	/s/ Benjamin Burdett
	Name:	Benjamin Burdett
	Title:	Managing Director

[ Signature Page to Acceleration Request Letter ]