TEXT-EXTRACT 2 filename2.txt March 12, 2020 Richard Miller Chief Executive Officer Corvus Pharmaceuticals, Inc. 863 Mitten Road, Suite 102 Burlingame, California 94010 Re: Corvus Pharmaceuticals, Inc. Registration Statemetn on Form S-3 Filed March 9, 2020 File No. 333-237040 Dear Mr. Miller: 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 Courtney Lindsay at (202) 551-7237 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences