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SEC Comment Letter 0000000000-23-012856 to ENANTA PHARMACEUTICALS INC (ENTA)

ENANTA PHARMACEUTICALS INC
Date: Nov. 27, 2023 · CIK: 0001177648 · Accession: 0000000000-23-012856

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File numbers found in text: 333-275723

Date
November 27, 2023
Author
Nathaniel S. Gardiner
Form
UPLOAD
Company
ENANTA PHARMACEUTICALS INC

Letter

United States securities and exchange commission logo November 27, 2023 Nathaniel S. Gardiner Senior Vice President and General Counsel ENANTA PHARMACEUTICALS INC 500 Arsenal Street Watertown, MA 02472 Re:ENANTA PHARMACEUTICALS INC Registration Statement on Form S-3 Filed November 22, 2023 File No. 333-275723 Dear Nathaniel S. Gardiner: 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 Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Stacie S. Aarestad

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United States securities and exchange commission logo
November 27, 2023
Nathaniel S. Gardiner
Senior Vice President and General Counsel
ENANTA PHARMACEUTICALS INC
500 Arsenal Street
Watertown, MA 02472
Re:ENANTA PHARMACEUTICALS INC
Registration Statement on Form S-3
Filed November 22, 2023
File No. 333-275723
Dear Nathaniel S. Gardiner:
            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 Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Stacie S. Aarestad