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SEC Comment Letter for Vaxart, (VXRT) — Apr 21, 2026

Vaxart, Inc.
Date: April 21, 2026 · CIK: 0000072444 · Accession: 0000000000-26-004034

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-295086

Date
April 21, 2026
Author
Division of
Form
UPLOAD
Company
Vaxart, Inc.

Letter

Re: Vaxart, Inc. Registration Statement on Form S-3 Filed April 16, 2026 File No. 333-295086 Dear Steven Lo:

April 21, 2026

Steven Lo Chief Executive Officer Vaxart, Inc. 310 Utah Avenue, Suite 150 South San Francisco, CA 94080

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 Jessica Dickerson at 202-551-8013 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Faith L. Charles, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 21, 2026

Steven Lo
Chief Executive Officer
Vaxart, Inc.
310 Utah Avenue, Suite 150
South San Francisco, CA 94080

 Re: Vaxart, Inc.
 Registration Statement on Form S-3
 Filed April 16, 2026
 File No. 333-295086
Dear Steven Lo:

 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 Jessica Dickerson at 202-551-8013 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Faith L. Charles, Esq.
</TEXT>
</DOCUMENT>