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
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CORRESP 1 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]