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                             May 27, 2021

       Shawn Leland, Pharm.D., R.Ph.
       Chief Executive Officer
       Elevation Oncology, Inc.
       888 Seventh Ave., 12th Floor
       New York, NY 10106

                                                        Re: Elevation Oncology,
Inc.
                                                            Amendment No. 1 to
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted May 14,
2021
                                                            CIK No. 0001783032

       Dear Dr. Leland:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form S-1 submitted
May 14, 2021

       Prospectus Summary, page 1

   1.                                                   We note your response
to prior comment 4. Please clarify whether additional clinical trials
                                                        will be necessary
before a BLA can be submitted to the FDA for approval.
       Our lead program: NRG1 fusions, page 3

   2.                                                   We note your revised
disclosure in response to prior comment 5. Please revise to include
                                                        balancing disclosure
that an accelerated approval pathway may not lead to a faster
                                                        development or
regulatory review or approval process and does not increase the likelihood
                                                        that your product
candidate will receive marketing approval.
 Shawn Leland, Pharm.D., R.Ph.
Elevation Oncology, Inc.
May 27, 2021
Page 2
Optimized clinical trial and regulatory execution, page 100

3.     We note your revised disclosure in response to prior comment 2. Please
remove or
       revise statements that your clinical development strategy "helps address
clinical
       development risks" and that you designed and operationalized the Phase 2
CRESTONE
       trial in an attempt to "proactively address risks and inefficiencies of
clinical
       development," as these statements appear speculative and suggest that
investors are
       afforded protection from loss.
Dyax, page 117

4.     We note your revised disclosure in response to prior comment 14. Please
revise to disclose
       the scope of the license. For example, please disclose whether you have
an exclusive or
       non-exclusive license and whether you have worldwide rights to develop
and
       commercialize or whether such rights are limited to a particular
territory.
       You may contact Gary Newberry at 202-551-3761 or Kevin Kuhar at
202-551-3662 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Deanna Virginio at 202-551-4530 or Christopher Edwards at 202-551-6761
with any
other questions.



                                                              Sincerely,
FirstName LastNameShawn Leland, Pharm.D., R.Ph.
                                                              Division of
Corporation Finance
Comapany NameElevation Oncology, Inc.
                                                              Office of Life
Sciences
May 27, 2021 Page 2
cc:       Julia Forbess, Esq.
FirstName LastName