TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 11, 2022 John Trainer Chief Financial Officer NexImmune, Inc. 9119 Gaither Road Gaithersburg, MD 20877 Re: NexImmune, Inc. Registration Statement on Form S-3 Filed March 9, 2022 File No. 333-263399 Dear Mr. Trainer: 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 Jessica Ansart at (202) 551-4511 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: John Rudy