SEC Company Response from Vaxart, Inc. (VXRT) (CIK 0000072444) (VXRT) — Sep 23, 2019
Vaxart, Inc. (VXRT) (CIK 0000072444)
Date: Sept. 23, 2019 · CIK: 0000072444 · Accession: 0001104659-19-051052
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File numbers found in text: 333-233717
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CORRESP 1 filename1.htm September 23, 2019 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Tonya K. Aldave Re: Vaxart, Inc. Registration Statement on Form S-1 290 Utah Ave, Suite 200 South San Francisco, CA 94080 File No. 333-233717 Acceleration Request Requested Date: September 25, 2019 Requested Time: 12:00 PM Eastern Daylight Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-233717) (the “Registration Statement”) to become effective on September 25, 2019 at 12:00 p.m. Eastern Daylight Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John McKenna and Josh Seidenfeld of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with John McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059, or in his absence, Josh Seidenfeld at (650) 843-5862. Very truly yours, Vaxart, Inc. By: Wouter W. Latour, M.D. Name: Wouter W. Latour, M.D. Title: President and Chief Executive Officer cc: John T. McKenna, Cooley LLP Josh Seidenfeld, Cooley LLP Gary Emmanuel, McDermott Will & Emery LLP Heidi Steele, McDermott Will & Emery LLP