SEC Company Response from APPLIED GENETIC TECHNOLOGIES CORP (CIK 0001273636) — Apr 8, 2021
APPLIED GENETIC TECHNOLOGIES CORP (CIK 0001273636)
Date: April 8, 2021 · CIK: 0001273636 · Accession: 0001193125-21-110359
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File numbers found in text: 333-255008
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CORRESP 1 filename1.htm CORRESP Applied Genetic Technologies Corporation 14193 NW 119th Terrace, Suite 10 Alachua, Florida 32615 April 8, 2021 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Applied Genetic Technologies Corporation Registration Statement on Form S-3 File No. 333-255008 Request for Acceleration Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Applied Genetic Technologies Corporation (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-255008), as amended (the “Registration Statement”), so that it may become effective at 4:00 pm Eastern time on April 12, 2021, 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 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 of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please feel free to direct any questions or comments concerning this request to Stacie S. Aarestad, Esq. of Foley Hoag LLP at (617) 832-1108. [Remainder of this page intentionally left blank] Very truly yours, APPLIED GENETIC TECHNOLOGIES CORPORATION By: /s/ Susan B. Washer Name: Susan B. Washer Title: President and Chief Executive Officer [Signature Page to Applied Genetic Technologies Corporation Acceleration Request]