TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 13, 2022 Bob McKague EVP, General Counsel and Chief Compliance Officer Tricida, Inc. 7000 Shoreline Court Suite 201 South San Francisco, CA 94080 Re: Tricida, Inc. Registration Statement on Form S-3 Filed May, 10, 2022 File No. 333-264835 Dear Mr. McKague: 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: Geoffrey Levin