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                          October 26, 2021

       Magdalene Cook, M.D.
       President and Chief Executive Officer
       Renovacor, Inc.
       P.O. Box 8142
       Greenwich, CT 06836

                                                        Re: Renovacor, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed October 15,
2021
                                                            File No. 333-260299

       Dear Dr. Cook:

              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 Michael
Davis at 202-551-4385 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Rachael M. Bushey, Esq.