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SEC Comment Letter 0000000000-24-007171 to aTYR PHARMA INC (ATYR)

aTYR PHARMA INC
Date: June 25, 2024 · CIK: 0001339970 · Accession: 0000000000-24-007171

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File numbers found in text: 001-37378

Date
June 25, 2024
Author
Jill Broadfoot
Form
UPLOAD
Company
aTYR PHARMA INC

Letter

United States securities and exchange commission logo June 25, 2024 Jill Broadfoot Chief Financial Officer aTYR PHARMA INC 10240 Sorrento Valley Road Suite 300 San Diego, CA 92014 Re:aTYR PHARMA INC Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-37378 Dear Jill Broadfoot: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
June 25, 2024
Jill Broadfoot
Chief Financial Officer
aTYR PHARMA INC
10240 Sorrento Valley Road
Suite 300
San Diego, CA 92014
Re:aTYR PHARMA INC
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-37378
Dear Jill Broadfoot:
            We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences