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SEC Company Response from ENANTA PHARMACEUTICALS INC (ENTA) (CIK 0001177648) (ENTA) — Mar 18, 2013

ENANTA PHARMACEUTICALS INC (ENTA) (CIK 0001177648)
Date: March 18, 2013 · CIK: 0001177648 · Accession: 0001193125-13-111524

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File numbers found in text: 333-184779

Date
March 20, 2013
Author
Jay R. Luly
Form
CORRESP
Company
ENANTA PHARMACEUTICALS INC (ENTA) (CIK 0001177648)

Letter

Acceleration Request

Enanta Pharmaceuticals, Inc.

500 Arsenal Street

Watertown, MA 02472

March 18,

VIA EDGAR TRANSMISSION

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Re: Enanta Pharmaceuticals, Inc.

Registration Statement on Form S-1

File No. 333-184779

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Enanta Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-184779), as amended (the “Registration Statement”), so that it may become effective at 3:00 p.m. Eastern Standard Time on March 20, 2013, or as soon thereafter as practicable.

The Registrant hereby authorizes each of Stacie S. Aarestad and Nathaniel S. Gardiner, both of whom are attorneys with the Registrant’s outside legal counsel, Edwards Wildman Palmer LLP, to orally modify or withdraw this request for acceleration.

The Registrant hereby acknowledges that:

(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

(iii) the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Registrant requests that it be notified of such effectiveness by a telephone call to Ms. Aarestad at (617) 239-0314, or in her absence, Mr. Gardiner at (617) 239-0293.

Very truly yours,
ENANTA PHARMACEUTICALS, INC.

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 Enanta Pharmaceuticals, Inc.

500 Arsenal Street

Watertown, MA 02472

 March 18,
2013

 VIA EDGAR TRANSMISSION

United States Securities and Exchange Commission

Division of Corporate Finance

 100 F Street,
N.E.

 Washington, D.C. 20549-6010

Re:
Enanta Pharmaceuticals, Inc.

Registration Statement on Form S-1

File No. 333-184779

Request for Acceleration

 Ladies and
Gentlemen:

 Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Enanta Pharmaceuticals, Inc.
(the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-184779), as amended (the “Registration Statement”), so that it may become effective at 3:00 p.m.
Eastern Standard Time on March 20, 2013, or as soon thereafter as practicable.

 The Registrant hereby authorizes each of
Stacie S. Aarestad and Nathaniel S. Gardiner, both of whom are attorneys with the Registrant’s outside legal counsel, Edwards Wildman Palmer LLP, to orally modify or withdraw this request for acceleration.

The Registrant hereby acknowledges that:

(i)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement
effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant
from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

(iii)
the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

 The Registrant requests that it be notified of such effectiveness
by a telephone call to Ms. Aarestad at (617) 239-0314, or in her absence, Mr. Gardiner at (617) 239-0293.

Very truly yours,

ENANTA PHARMACEUTICALS, INC.

By:

 /s/ Jay R. Luly

Jay R. Luly

President and Chief Executive Officer