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                          January 25, 2022

       Ahmed M. Hamdy
       Chief Executive Officer
       Vincerx Pharma, Inc.
       260 Sheridan Avenue, Suite 400
       Palo Alto, CA 94306

                                                        Re: Vincerx Pharma,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed January 19,
2022
                                                            File No. 333-262239

       Dear Dr. Hamdy:

              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 Tyler
Howes at 202-551-3370 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Gabriella Lombardi,
Esq.