United States securities and exchange commission logo

                                May 10, 2021

       Marshall Fordyce, M.D.
       Chief Executive Officer and President
       Vera Therapeutics, Inc.
       170 Harbor Way, 3rd Floor
       South San Francisco, California 94080

                                                        Re: Vera Therapeutics,
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed May 10, 2021
                                                            File No. 333-255492

       Dear Dr. Fordyce:

             We have reviewed your amended registration statement and have the
       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

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Form S-1 filed May 10, 2021

       Risk Factors
       Our amended and restated certificate of incorporation..., page 69

   1.                                                   Please revise this risk
factor to be consistent with your Fifth Amended and Restated
                                                        Certificate of
Incorporation and your disclosure on page 172.
       Dilution, page 80

   2.                                                   Your disclosure states
that historical net tangible book value excludes convertible
                                                        preferred stock
classified outside of equity. Therefore, it appears that the historical net
                                                        tangible book value
should be a deficit rather than $50.2 million. Please revise the
                                                        calculation or advise
as to the appropriateness of your calculation.
 Marshall Fordyce, M.D.
Vera Therapeutics, Inc.
May 10, 2021
Page 2
3.    It appears that the pro forma net tangible shares of common stock
outstanding should be
      16,129,310 rather than 20,479,310. Please revise or advise as to the
appropriateness of
      your disclosure.
        You may contact Christie Wong at 202-551-3684 or Vanessa Robertson at
if you have questions regarding comments on the financial statements and
matters. Please contact Dillon Hagius at 202-551-7967 or Irene Paik at
202-551-6553 with any
other questions.

FirstName LastNameMarshall Fordyce, M.D.
                                                          Division of
Corporation Finance
Comapany NameVera Therapeutics, Inc.
                                                          Office of Life
May 10, 2021 Page 2
cc:       Jodie Bourdet
FirstName LastName