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SEC Comment Letter for Vaxart, Inc. (VXRT) (CIK 0000072444) (VXRT) — Dec 21, 2018

Vaxart, Inc. (VXRT) (CIK 0000072444)
Date: Dec. 21, 2018 · CIK: 0000072444 · Accession: 0000000000-18-039044

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-228910

Date
December 21, 2018
Author
Wouter W. Latour
Form
UPLOAD
Company
Vaxart, Inc. (VXRT) (CIK 0000072444)

Letter

December 21, 2018 Wouter W. Latour Chief Executive Officer Vaxart, Inc. 290 Utah Ave Suite 200 South San Francisco, CA 94080 Re:Vaxart, Inc. Registration Statement on Form S-3 Filed December 20, 2018 File No. 333-228910 Dear Mr. Latour: 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 Donald Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance

Show Raw Text
December 21, 2018
Wouter W. Latour
Chief Executive Officer
Vaxart, Inc.
290 Utah Ave
Suite 200
South San Francisco, CA 94080
Re:Vaxart, Inc.
Registration Statement on Form S-3
Filed December 20, 2018
File No. 333-228910
Dear Mr. Latour:
            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 Donald Field at 202-551-3680 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance