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Correspondence 0001193125-24-024852 from ENANTA PHARMACEUTICALS INC (ENTA)

ENANTA PHARMACEUTICALS INC
Date: Feb. 6, 2024 · CIK: 0001177648 · Accession: 0001193125-24-024852

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File numbers found in text: 333-275723

Date
February 5, 2024
Author
Paul J. Mellett
Form
CORRESP
Company
ENANTA PHARMACEUTICALS INC

Letter

Re: Enanta Pharmaceuticals, Inc.

February 5, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-3

File No. 333-275723

Request for Acceleration

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), Enanta Pharmaceuticals, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-275723), as amended (the “Registration Statement”), so that it may become effective at 4:00 pm Eastern time on February 8, 2024, or as soon thereafter as practicable, or at such other time as the Registrant or its outside counsel, Foley Hoag LLP, requests by telephone that such Registration Statement be declared effective. The Registrant hereby confirms that it is aware of its responsibilities under the Act.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Ryan Rourke Reed of Foley Hoag LLP, by telephone at (617) 832-1181 or by email at rrourkereed@foleyhoag.com.

[Remainder of this page intentionally left blank]

Very truly yours,
ENANTA PHARMACEUTICALS, INC.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 February 5, 2024

VIA EDGAR

 Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

Re:
 Enanta Pharmaceuticals, Inc.

Registration Statement on Form S-3

File No. 333-275723

Request for Acceleration

 Ladies and
Gentlemen:

 Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Act”), Enanta Pharmaceuticals,
Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-275723), as amended
(the “Registration Statement”), so that it may become effective at 4:00 pm Eastern time on February 8, 2024, or as soon thereafter as practicable, or at such other time as the Registrant or its outside counsel, Foley Hoag LLP,
requests by telephone that such Registration Statement be declared effective. The Registrant hereby confirms that it is aware of its responsibilities under the Act.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Ryan
Rourke Reed of Foley Hoag LLP, by telephone at (617) 832-1181 or by email at rrourkereed@foleyhoag.com.

[Remainder of this page intentionally left blank]

 Very truly yours,

ENANTA PHARMACEUTICALS, INC.

By:

 /s/ Paul J. Mellett

 Name: Paul J. Mellett

 Title: Chief Financial
and Administrative Officer

 [Signature Page to Acceleration Request]