CORRESP 1 filename1.htm

 

ThinkEquity LLC

17 State Street, 41st Floor

New York, NY 10004

 

January 8, 2026

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

Attention: Daniel Crawford

 

Re: BriaCell Therapeutics Corp. (the “Company”)
  Registration Statement on Form S-1 (the “Registration Statement”)
  File No. 333-292388

 

Ladies and Gentlemen:

 

ThinkEquity LLC (“ThinkEquity”) hereby concurs in the request by the Company to withdraw its request for an accelerated effective date of the above-referenced Registration Statement to 5:00 p.m. Eastern Time on January 8, 2026, or as soon as practicable thereafter.

 

In addition, ThinkEquity, solely acting as placement agent on a best efforts basis in an offering pursuant to the Registration Statement, hereby concurs in the request by the Company that the effective date of the above-referenced Registration Statement be accelerated to 5:00 p.m. Eastern Time on January 13, 2026, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time pursuant to Rule 461 under the Securities Act of 1933 (the “Securities Act”).

 

ThinkEquity affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.

 

  Very truly yours,
   
  ThinkEquity LLC
   
  /s/ Eric Lord
  Eric Lord
  Head of Investment Banking