TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 6, 2022 Shawn M. Leland Chief Executive Officer Elevation Oncology, Inc. 888 Seventh Ave., 12th Floor New York, New York 10106 Re: Elevation Oncology, Inc. Registration Statement on Form S-3 Filed July 1, 2022 File No. 333-265979 Dear Dr. Leland: 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 Margaret Schwartz at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert Freedman, Esq.