TEXT-EXTRACT 2 filename2.txt August 8, 2024 Harry Leonhardt General Counsel Poseida Therapeutics, Inc. 9390 Towne Centre Drive, Suite 200 San Diego, California 92121 Re: Poseida Therapeutics, Inc. Registration Statement on Form S-3 Filed August 5, 2024 File No. 333-281248 Dear Harry Leonhardt: 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 Tamika Sheppard at 202-551-8346 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Edmond Lay