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SEC Comment Letter for aTYR PHARMA INC (ATYR) (CIK 0001339970) (ATYR) — Jan 23, 2020

aTYR PHARMA INC (ATYR) (CIK 0001339970)
Date: Jan. 23, 2020 · CIK: 0001339970 · Accession: 0000000000-20-000612

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File numbers found in text: 333-235951

Date
January 23, 2020
Author
William Mastrianna
Form
UPLOAD
Company
aTYR PHARMA INC (ATYR) (CIK 0001339970)

Letter

January 23, 2020 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-1 Filed January 17, 2020 File No. 333-235951 Dear Mr. 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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Sean Clayton

Show Raw Text
January 23, 2020
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-1
Filed January 17, 2020
File No. 333-235951
Dear Mr. 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 William Mastrianna, Attorney-Adviser, at (202) 551-3778 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Sean Clayton