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SEC Comment Letter 0000000000-26-001607 to ENANTA PHARMACEUTICALS INC (ENTA)

ENANTA PHARMACEUTICALS INC
Date: Feb. 17, 2026 · CIK: 0001177648 · Accession: 0000000000-26-001607

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-293390

Date
February 17, 2026
Author
Division of
Form
UPLOAD
Company
ENANTA PHARMACEUTICALS INC

Letter

Re: Enanta Pharmaceuticals Inc. Registration Statement on Form S-3 Filed February 11, 2026 File No. 333-293390 Dear Jay R. Luly, Ph.D.:

February 17, 2026

Jay R. Luly, Ph.D. Chief Executive Officer Enanta Pharmaceuticals Inc. 4 Kingsbury Avenue Watertown, Massachusetts 02472

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 Aarestad

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 17, 2026

Jay R. Luly, Ph.D.
Chief Executive Officer
Enanta Pharmaceuticals Inc.
4 Kingsbury Avenue
Watertown, Massachusetts 02472

 Re: Enanta Pharmaceuticals Inc.
 Registration Statement on Form S-3
 Filed February 11, 2026
 File No. 333-293390
Dear Jay R. Luly, Ph.D.:

 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 Aarestad
</TEXT>
</DOCUMENT>