SEC Company Response from Vaxart, Inc. (VXRT) (CIK 0000072444) (VXRT) — Dec 28, 2017
Vaxart, Inc. (VXRT) (CIK 0000072444)
Date: Dec. 28, 2017 · CIK: 0000072444 · Accession: 0001437749-17-021273
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File numbers found in text: 333-222009
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CORRESP 1 filename1.htm avir20171227_corresp.htm AVIRAGEN THERAPEUTICS, INC. 2500 Northwinds Parkway Suite 100 Alpharetta, GA 30009 December 28, 2017 VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Ada D. Sarmento Re: Acceleration Request of Aviragen Therapeutics, Inc. Registration Statement on Form S-4 (File No. 333-222009) Originally filed on December 12, 2017, as amended Ladies and Gentlemen: Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Aviragen Therapeutics, Inc. (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-4 to become effective on Friday, December 29, 2017, at 3:00 p.m., Eastern Time, or as soon thereafter as practicable. The Registrant requests that it be notified of such effectiveness by a telephone call to David Rosenthal, Esq. of Dechert LLP, counsel to the Registrant, at (212) 698-3616 or by an email to david.rosenthal@dechert.com. Thank you for your assistance. If you should have any questions, please contact Mr. Rosenthal at (212) 698-3616. Very truly yours, /s/ Joseph M. Patti Joseph M. Patti, Ph.D. Chief Executive Officer