United States securities and exchange commission logo





                              August 4, 2021

       Chris Ehrlich
       Chief Executive Officer
       Locust Walk Acquisition Corp.
       200 Clarendon Street, 51st Floor
       Boston, MA 02116

                                                        Re: Locust Walk
Acquisition Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed July 19, 2021
                                                            File No. 333-257091

       Dear Mr. Ehrlich:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our July
13, 2021 letter.

       Amendment No. 1 to Registration Statement on Form S-4 filed July 19,
2021

       Risk Factors
       Risks Related to the Discovery, Development and Regulatory Approval of
our Product
       Candidates
       Any difficulties or delays in the commencement or completion, or any
terminations or
       suspensions, of our current or planned clinical..., page 51

   1.                                                   We note your response
to our prior comment 15. Please also include disclosure
                                                        that pembrolizumab for
the treatment of frontline NSCLC and other indications is owned
                                                        by Merck the first time
it is discussed in your risk factor disclosure, where appropriate.
                                                        We also refer to your
disclosure that your zotatifin product candidate is being evaluated in
                                                        combination with other
FDA-approved inhibitors, such as fulvestrant and herceptin.
 Chris Ehrlich
Locust Walk Acquisition Corp.
August 4, 2021
Page 2
       Please revise your disclosure throughout the prospectus to clarify that
these inhibitors are
       therapies owned and developed by third parties.
Use of our product candidates could be associated with side effect, adverse
events..., page 54

2.     We note your response to our prior comment 18. Please revise your
disclosure on page 55
       further to clarify that certain treatment-emergent adverse events
observed during your
       Phase 2a trial of tomivosertib combined with Anti-PD-(L)1 agents were
Grade 3 in
       severity, as referenced on page 172.
Background of the Business Combination, page 114

3.     We note your response to prior comment 13. Please expand your disclosure
to discuss the
       valuations of comparable public companies and the analysis provided by
Locust Walk
       Partners that were considered by the LWAC board or tell us why you
believe such
       disclosure would not be material to investors.
       You may contact Michael Fay at 202-551-3812 or Angela Connell at
202-551-3426 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jane Park at 202-551-7439 or Christine Westbrook at 202-551-5019 with
any other
questions.



                                                             Sincerely,
FirstName LastNameChris Ehrlich
                                                             Division of
Corporation Finance
Comapany NameLocust Walk Acquisition Corp.
                                                             Office of Life
Sciences
August 4, 2021 Page 2
cc:       Cheston J. Larson, Esq.
FirstName LastName