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
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File numbers found in text: 333-266893
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CORRESP
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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.