United States securities and exchange commission logo March 31, 2023 Leiv Lei Chief Financial Officer Corvus Pharmaceuticals, Inc. 63 Mitten Road, Suite 102 Burlingame, CA 94010 Re: Corvus Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed March 29, 2023 File No. 333-270921 Dear Leiv Lei : 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Phillip Stoup