NexImmune, Inc.
9119 Gaither Road
Gaithersburg, MD 20877
February 9, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Alan Campbell
| Re: | NexImmune, Inc. |
| Registration Statement on Form S-1 |
| File No. 333-252220 |
| Request for Acceleration |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, NexImmune, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the effective date of the above-captioned registration statement on Form S-1 (Registration No. 333-252220) be accelerated so that the registration statement may become effective at 4:00 p.m., Eastern time, on Thursday, February 11, 2021, or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff. This request for acceleration is subject, however, to your receiving a telephone call prior to such time from our legal counsel, Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., confirming this request. The Registrant hereby authorizes John T. Rudy of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, to make such request on its behalf.
Please call John T. Rudy (617-348-3050) of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, with any comments or questions regarding this matter.
| Very truly yours, |
| NEXIMMUNE, INC. |
| /s/ Scott Carmer |
| Scott Carmer |
| Chief Executive Officer |
| cc: | Securities and Exchange Commission |
| Alan Campbell |
| Joe McCann |
| Gary Newberry |
| Kevin Kuhar |
| NexImmune, Inc. |
| Scott Carmer |
| John Trainer |
| Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. |
| John T. Rudy |
| John P. Condon |
| Matthew T. Simpson |
| Cooley LLP |
| Brent B. Siler |