SEC Company Response from ALBIREO PHARMA, INC. (CIK 0001322505) — Aug 14, 2020
ALBIREO PHARMA, INC. (CIK 0001322505)
Date: Aug. 14, 2020 · CIK: 0001322505 · Accession: 0001104659-20-095298
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File numbers found in text: 333-241680
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CORRESP
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ALBIREO PHARMA, INC.
10 Post Office Square, Suite 1000
Boston, Massachusetts 02109
August 14, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ada D. Sarmento
RE:
Albireo Pharma, Inc.
Registration Statement on Form S-3
Filed August 6, 2020
File No. 333-241680
Acceleration Request
Dear Ms. Sarmento:
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 Tuesday, August 18, 2020, at 10:00 a.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.