United States securities and exchange commission logo January 29, 2021 Gerrit Klaerner, Ph.D. Chief Executive Officer and President Tricida, Inc. 7000 Shoreline Court Suite 201 South San Francisco, CA 94080 Re: Tricida, Inc. Registration Statement on Form S-3 Filed January 22, 2021 File No. 333-252359 Dear Dr. Klaerner: 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 Jeffrey Gabor at 202-551-2544 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Istvan A. Hajdu, Esq.