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SEC Comment Letter for Vaxart, Inc. (VXRT) (CIK 0000072444) (VXRT) — Dec 20, 2017

Vaxart, Inc. (VXRT) (CIK 0000072444)
Date: Dec. 20, 2017 · CIK: 0000072444 · Accession: 0000000000-17-044390

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 19, 2017
Author
Joseph M. Patti, Ph.D.
Form
UPLOAD
Company
Vaxart, Inc. (VXRT) (CIK 0000072444)

Letter

December 19, 2017 Joseph M. Patti, Ph.D. Chief Executive Officer Aviragen Therapeutics, Inc. 2500 Northwinds Parkway, Suite 100 Alpharetta, Georgia 30009 Aviragen Therapeutics, Inc. Registration Statement on Form S-4 Filed December 12, 2017 File No. 333-222009Re: Dear Mr. Patti: 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 Ada D. Sarmento at 202-551-3798 with any questions. Division of Corporation Finance Office of Healthcare & Insurance cc: David S. Rosenthal, Esq.

Show Raw Text
December 19, 2017
Joseph M. Patti, Ph.D.
Chief Executive Officer
Aviragen Therapeutics, Inc.
2500 Northwinds Parkway, Suite 100
Alpharetta, Georgia 30009
Aviragen Therapeutics, Inc.
Registration Statement on Form S-4
Filed December 12, 2017
File No. 333-222009Re:
Dear Mr. Patti:
            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 Ada D. Sarmento at 202-551-3798 with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: David S. Rosenthal, Esq.