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                             October 29, 2021

       Marc de Garidel
       Chief Executive Officer
       CinCor Pharma, Inc.
       4375 Medpace Way
       Cincinnati, OH 45227

                                                        Re: CinCor Pharma, Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted October
14, 2021
                                                            CIK No. 0001868734

       Dear Mr. de Garidel:

             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

       Prospectus Summary
       Overview, page 1

   1.                                                   Please delete your
statement that "you believe CIN-107 has the potential to dramatically
                                                        improve the paradigm
for patients suffering from hypertension, or high blood pressure."
                                                        Your statements
regarding the data from the clinical trial should be limited to objective
                                                        observations and the
next steps in the development process. Predictions related to
                                                        efficacy and
comparisons to currently available treatments are not appropriate.
   2.                                                   We note your disclosure
here and elsewhere in the prospectus of a review that you
                                                        conducted of blinded,
preliminary safety data from your ongoing BrigHtn trial. Please
 Marc de Garidel
FirstName LastNameMarc  de Garidel
CinCor Pharma,  Inc.
Comapany
October 29,NameCinCor
            2021       Pharma, Inc.
October
Page 2 29, 2021 Page 2
FirstName LastName
         limit this disclosure to provide it once in the summary, rather than
providing it in multiple
         sections within the summary. Additionally, clearly state that due to
the blinded nature of
         the study you currently do not know if participants receiving CIN-107
experienced any
         decrease in blood pressure or of the decreases in blood pressure
differed from participants
         receiving a placebo. Clearly explain the potential consequences of the
lack of quality
         control measures and revise the statement that you will not know
whether treatment with
         CIN-107 lowers blood pressure in a meaningful way until completion of
the trial,
         validation of the data and statistical analysis to clarify that you
will not know if treatment
         with CIN-107 lowers blood pressure in a meaningful way until all
clinical trials have been
         conducted and the FDA makes its efficacy determination. We also note
that the disclosure
         compares the preliminary safety data from your ongoing BrigHtn trial
to data from
         placebo cohorts in previous placebo-controlled trials for hypertension
conducted by
         others. Given your disclosure that you do not know how comparable the
data from
         placebo cohorts in those studies may be to your ongoing trial, it does
not appear
         appropriate for you to make this comparison in the prospectus. Please
revise the
         disclosure in the Business section and elsewhere in the prospectus to
remove this
         comparison.
CIN-107 Overview, page 3

3.       We note your revisions in response to prior comments 1 and 3. Please
remove or revise
         the following statements to eliminate any suggestion that your product
candidate is or will
         be effective:

                Replace your reference to a "substantial reduction" in
aldosterone levels observed in
              the CIN-107 10 mg dose group in the single ascending dose Phase 1
clinical trial
              (page 3) to quantified disclosure of the reduction;
                Replace your statement that the results from your single
ascending dose Phase 1
              clinical trial "confirmed" the high selectivity of CIN-107 for
aldosterone synthesis
              over cortisol synthesis with the trial observations that that led
you to your
              conclusion (page 103); and
                Delete the statement that your the results from your multiple
ascending dose Phase 1
              clinical trial "confirmed" the ability of CIN-107 to
significantly lower aldosterone
              levels (page 104).

         You may provide a summary of the objective observations from your
trials without stating
         your conclusions, and such discussion is more appropriate in the
Business section where
         full and proper context can be provided. Your disclosure should not
indicate that the
         candidate is safe or that the observations were a result of the use of
the product candidate.
 Marc de Garidel
CinCor Pharma, Inc.
October 29, 2021
Page 3

        You may contact Michael Fay at 202-551-3812 or Daniel Gordon at
202-551-3486 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Ada D. Sarmento at 202-551-3798 or Suzanne Hayes at 202-551-3675 with
any other
questions.



                                                          Sincerely,
FirstName LastNameMarc de Garidel
                                                          Division of
Corporation Finance
Comapany NameCinCor Pharma, Inc.
                                                          Office of Life
Sciences
October 29, 2021 Page 3
cc:       Ryan Sansom, Esq.
FirstName LastName