TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 18, 2021 Jennifer Fox Chief Financial Officer Nuvation Bio Inc. 1500 Broadway New York, NY 10036 Re: Nuvation Bio Inc. Registration Statement on Form S-1 Filed March 11, 2021 File No. 333-254176 Dear Ms. Fox: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Kenneth Guernsey