SEC Comment Letter 0000000000-24-005860 to ATOSSA THERAPEUTICS, INC. (ATOS) (CIK 0001488039) (ATOS)
ATOSSA THERAPEUTICS, INC. (ATOS) (CIK 0001488039)
Date: May 21, 2024 · CIK: 0001488039 · Accession: 0000000000-24-005860
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File numbers found in text: 333-279367
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United States securities and exchange commission logo
May 21, 2024
Steven Quay
Chairman, Chief Executive Officer and President
Atossa Therapeutics Inc.
107 Spring Street
Seattle, WA 98104
Re:Atossa Therapeutics Inc.
Registration Statement on Form S-3
Filed May 13, 2024
File No. 333-279367
Dear Steven Quay:
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Ryan Murr, Esq.