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SEC Comment Letter for aTYR PHARMA INC (ATYR) (CIK 0001339970) (ATYR) — May 28, 2019

aTYR PHARMA INC (ATYR) (CIK 0001339970)
Date: May 28, 2019 · CIK: 0001339970 · Accession: 0000000000-19-008965

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File numbers found in text: 333-231658

Date
May 24, 2019
Author
Sanjay Shukla
Form
UPLOAD
Company
aTYR PHARMA INC (ATYR) (CIK 0001339970)

Letter

May 24, 2019 Sanjay Shukla President and Chief Executive Officer aTyr Pharma, Inc. 3545 John Hopkins Court, Suite 250 San Diego, CA 92121 Re:aTyr Pharma, Inc. Registration Statement on Form S-3 Filed May 22, 2019 File No. 333-231658 Dear Dr. Shukla: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Dorrie Yale at 202-551-8776 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Mitzi Chang, Esq. - Goodwin Procter LLP

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May 24, 2019
Sanjay Shukla
President and Chief Executive Officer
aTyr Pharma, Inc.
3545 John Hopkins Court, Suite 250
San Diego, CA 92121
Re:aTyr Pharma, Inc.
Registration Statement on Form S-3
Filed May 22, 2019
File No. 333-231658
Dear Dr. Shukla:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Dorrie Yale at 202-551-8776 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Mitzi Chang, Esq. - Goodwin Procter LLP