TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 12, 2021 Eric Dobmeier President and Chief Executive Officer Chinook Therapeutics, Inc. 1600 Fairview Avenue East, Suite 100 Seattle, WA 98102 Re: Chinook Therapeutics, Inc. Registration Statement on Form S-3 Filed April 7, 2021 File No. 333-255099 Dear Mr. Dobmeier: 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 Dillon Hagius at 202-551-7967 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ryan Mitteness