United States securities and exchange commission logo

                             August 1, 2022

       Terry Coelho
       Chief Financial Officer
       CinCor Pharma, Inc.
       230 Third Avenue
       Waltham, MA 02451

                                                        Re: CinCor Pharma, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 25,
                                                            CIK No. 0001868734

       Dear Ms. Coelho:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 Doris
Stacey Gama at 202-551-3188 with any questions.


                             Division of Corporation Finance

                             Office of Life Sciences
       cc:                                              Divakar Gupta, Esq.