June 11, 2026

Shalabh Gupta
Chief Executive Officer
Unicycive Therapeutics, Inc.
1975 W. El Camino Real, Suite 204
Mountain View, CA 94040

        Re: Unicycive Therapeutics, Inc.
            Registration Statement on Form S-3
            Filed June 5, 2026
            File No. 333-296545
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 Tyler Howes at 202-551-3370 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:    Greg Carney, Esq.