SEC Company Response from Altimmune, Inc. (ALT) (CIK 0001326190) (ALT) — Apr 11, 2019
Altimmune, Inc. (ALT) (CIK 0001326190)
Date: April 11, 2019 · CIK: 0001326190 · Accession: 0001193125-19-103831
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File numbers found in text: 333-230723
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CORRESP 1 filename1.htm CORRESP [Company Letterhead] April 11, 2019 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F St. Street, NE Washington, D.C. 20549 Re: Altimmune, Inc. Registration Statement on Form S-3 Filed on April 4, 2019 File No. 333-230723 Ladies and Gentleman: Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Altimmune, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-230723), to 4:00 p.m., Eastern Time, on April 11, 2019 or as soon as practicable thereafter. In connection with this request, the Registrant acknowledges that: (1) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. The Company requests that it be notified of such effectiveness by a telephone call to Will Brown at (334) 313-2319. Very truly yours, Altimmune, Inc. By: /s/ Will Brown Name: Will Brown Title: Acting Chief Financial Officer