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SEC Company Response from ALBIREO PHARMA, INC. (CIK 0001322505) — Aug 23, 2022

ALBIREO PHARMA, INC. (CIK 0001322505)
Date: Aug. 23, 2022 · CIK: 0001322505 · Accession: 0001104659-22-093674

AI Filing Summary & Sentiment

File numbers found in text: 333-266893

Date
August 23, 2022
Author
Not clearly detected
Form
CORRESP
Company
ALBIREO PHARMA, INC. (CIK 0001322505)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Alan Campbell Registration Statement on Form S-3 Filed August 16, 2022 File No. 333-266893 Acceleration Request

Dear Mr. Campbell:

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 Thursday, August 25, 2022, 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 N. Gates or John P. 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.

Show Raw Text
CORRESP
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filename1.htm

ALBIREO PHARMA, INC.

53 State Street, 19th Floor

Boston, Massachusetts 02109

August 23, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alan Campbell

    RE:
    Albireo Pharma, Inc.

    Registration Statement on Form S-3

    Filed August 16, 2022

    File No. 333-266893

    Acceleration Request

Dear Mr. Campbell:

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 Thursday, August 25, 2022, 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 N. Gates or John P. 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.