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                            December 28, 2023

       Peter Maag, Ph.D.
       Chief Executive Officer
       Kyverna Therapeutics, Inc.
       5980 Horton St., STE 550
       Emeryville, CA 94608

                                                        Re: Kyverna
Therapeutics, Inc.
                                                            Amendment No. 2 to
Draft Registration Statement on Form S-1
                                                            Submitted December
13, 2023
                                                            CIK No. 0001994702

       Dear Peter Maag:

            We have reviewed your amended draft registration statement and have
the following
       comments.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

               After reviewing the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional comments.

       Amendment No. 2 to Draft Registration Statement on Form S-1 submitted
December 13, 2023

       Prospectus Summary
       Overview, page 1

   1.                                                   We note your response
to comment 1 and reissue in part. Your disclosure on page 1
                                                        stating that KYV-101
"includes" a CAR you licensed from the NIH may make it appear
                                                        that KYV-101 contains
technology that is in addition to the technology developed by the
                                                        NIH. Please revise to
disclose what technology you have developed and that is included in
                                                        KYV-101 versus the
technology you have in-licensed. To the extent that KYV-101 does
                                                        not include technology
that you have developed, please revise here and elsewhere
                                                        throughout to clearly
state this.
 Peter Maag, Ph.D.
FirstName LastNamePeter
Kyverna Therapeutics, Inc.Maag, Ph.D.
Comapany28,
December  NameKyverna
              2023       Therapeutics, Inc.
December
Page  2   28, 2023 Page 2
FirstName LastName

Our pipeline and programs, page 3

2.       We note your response to comment 4 and reissue in part. We note your
disclosure
         throughout stating you are conducting a clinical trial in Germany,
your disclosure on page
         52 that you are conducting clinical trials    outside the United
States, and the FDA and
         comparable foreign regulatory authorities may not accept data from
such trials    and your
         disclosure on page 53 that you    plan to seek regulatory approval of
[y]our current or
         future product candidates outside of the United States.    We also
note your disclosure on
         page 163 that    [i]n addition to regulations in the United States,
[you] may be subject to a
         variety of regulations in other jurisdictions that [you] may in the
future select, which may
         govern, among other things, clinical trials and any commercial sales
and distribution of
         [y]our products.    In regard to this, it appears you are conducting a
clinical trial in
         Germany and intend to submit the study data to the FDA and plan to
seek regulatory
         approval in Europe at another time. The pipeline table should depict
the current overall
         progress of each product candidate in each indication. Please revise
to remove the
         individual study progress rows from your depiction of KYV-101 in lupus
nephritis and
         revert to a single row depicting the overall current phase of
development for the program.
         We do not object to the current pipeline table presentation to the
extent you are currently
         and simultaneously pursuing regulatory approval of KYV-101 in lupus
nephritis in the
         United States and Europe and do not intend to use data from your
trials conducted in the
         United States to submit to European regulators or vice versa. If true,
revise throughout to
         state as much and revise your disclosure starting on page 163 to
provide a full discussion
         of the regulatory approval process in the foreign jurisdictions you
are currently seeking
         regulatory approval and reconcile your disclosure throughout to
reflect you are currently
         seeking regulatory approval in foreign jurisdictions as opposed to
planning to do so in the
         future. Finally, please revise your pipeline tables here and elsewhere
to enlarge the
         footnote so it is legible.
Risk Factor Summary, page 6

3.       We note your new risk factor disclosure starting on page 54 related to
the FDA's
         November 28, 2023 statement. Please revise here to include summary
risk factor
         disclosure.
Critical Accounting Estimates
Determination of Fair Value of Common Stock, page 113

4.       Once you have an estimated offering price or range, please explain to
us how you
         determined the fair value of the common stock underlying your equity
issuances and the
         reasons for any differences between the recent valuations of your
common stock leading
         up to the initial public offering and the estimated offering price.
This information will help
         facilitate our review of your accounting for equity issuances
including stock
         compensation. Please discuss with the staff how to submit your
response.
 Peter Maag, Ph.D.
Kyverna Therapeutics, Inc.
December 28, 2023
Page 3
Notes to Financial Statements
6. Significant Agreements, page F-16

5.    We note your response to prior comment 7 and the revised disclosure.
Please revise your
      disclosure to clarify the timing of when the current accrued license
expense-related party
      balance of $6.3 million is due.
Notes to Condensed Financial Statements (unaudited)
14. Subsequent Events, page F-55

6.    Please quantify the amount of the stock compensation expense you expect
to recognize for
      the option grants issued subsequent to September 30, 2023.
       Please contact Jenn Do at 202-551-3743 or Vanessa Robertson at
202-551-3649 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Daniel Crawford at 202-551-7767 or Tim Buchmiller at 202-551-3635 with
any other
questions.



                                                           Sincerely,
FirstName LastNamePeter Maag, Ph.D.
                                                           Division of
Corporation Finance
Comapany NameKyverna Therapeutics, Inc.
                                                           Office of Life
Sciences
December 28, 2023 Page 3
cc:       Jeffrey T. Hartlin, Esq.
FirstName LastName