United States securities and exchange commission logo





                           August 3, 2021

       Sujal Patel
       Chief Executive Officer
       Nautilus Biotechnology, Inc.
       425 Pontius Ave N, Ste 202
       Seattle, Washington 98109

                                                        Re: Nautilus
Biotechnology, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed July 22, 2021
                                                            File No. 333-258100

       Dear Mr. Patel:

              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 Irene
Paik at 202-551-6553 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Zachary B. Myers