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SEC Comment Letter for Vaxart, Inc. (VXRT) (CIK 0000072444) (VXRT) — Feb 14, 2019

Vaxart, Inc. (VXRT) (CIK 0000072444)
Date: Feb. 14, 2019 · CIK: 0000072444 · Accession: 0000000000-19-002307

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File numbers found in text: 333-229536

Date
February 14, 2019
Author
Wouter W. Latour
Form
UPLOAD
Company
Vaxart, Inc. (VXRT) (CIK 0000072444)

Letter

February 14, 2019 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-1 Filed February 6, 2019 File No. 333-229536 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
February 14, 2019
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-1
Filed February 6, 2019
File No. 333-229536
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