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                          July 19, 2023

       Shalabh Gupta
       Chief Executive Officer
       Unicycive Therapeutics, Inc.
       4300 El Camino Real, Suite 210
       Los Altos, CA 94022

                                                        Re: Unicycive
Therapeutics, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed July 13, 2023
                                                            File No. 333-273221

       Dear Shalabh Gupta:

              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 Alan
Campbell at 202-551-4224 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Jeffrey J. Fessler,
Esq.