SEC Company Response from ALBIREO PHARMA, INC. (CIK 0001322505) — May 14, 2020
ALBIREO PHARMA, INC. (CIK 0001322505)
Date: May 14, 2020 · CIK: 0001322505 · Accession: 0001104659-20-061576
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File numbers found in text: 333-238063
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CORRESP 1 filename1.htm ALBIREO PHARMA, INC. 10 Post Office Square, Suite 1000 Boston, Massachusetts 02109 May 14, 2020 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Tim Buchmiller RE: Albireo Pharma, Inc. Registration Statement on Form S-3 Filed May 7, 2020 File No. 333-238063 Acceleration Request Dear Mr. Buchmiller: With respect to the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Albireo Pharma, Inc. (the “Company”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement to Monday, May 18, 2020, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter. The cooperation of the staff in meeting the timetable described above is very much appreciated. Please call Megan Gates or John Condon of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 542-6000, with any comments or questions regarding the Registration Statement. Very truly yours, ALBIREO PHARMA, INC. /s/ Jason G. Duncan, Esq. Jason G. Duncan, Esq. Chief Legal Officer, General Counsel and Secretary cc: Megan N. Gates, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C. John P. Condon, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.