Correspondence 0000950170-24-062968 from ATOSSA THERAPEUTICS, INC. (ATOS) (CIK 0001488039) (ATOS)
ATOSSA THERAPEUTICS, INC. (ATOS) (CIK 0001488039)
Date: May 21, 2024 · CIK: 0001488039 · Accession: 0000950170-24-062968
AI Filing Summary & Sentiment
File numbers found in text: 333-27936
Letter
Re: Atossa Therapeutics, Inc. Registration Statement on Form S-3 (File No. 333-27936)
May 21, 2024
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
To Whom it May Concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Atossa Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to May 23, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel request by telephone that such Registration Statement be declared effective at some other time.
Once the Registration Statement is effective, please confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373 or emailing rmurr@gibsondunn.com.
Sincerely,
Atossa Therapeutics, Inc.
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CORRESP 1 filename1.htm CORRESP May 21, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Atossa Therapeutics, Inc. Registration Statement on Form S-3 (File No. 333-27936) To Whom it May Concern: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Atossa Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to May 23, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel request by telephone that such Registration Statement be declared effective at some other time. Once the Registration Statement is effective, please confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373 or emailing rmurr@gibsondunn.com. Sincerely, Atossa Therapeutics, Inc. /s/ Heather Rees Heather Rees Senior Vice President, Finance & Accounting cc: Ryan A. Murr, Gibson, Dunn & Crutcher LLP 107 Spring Street, Seattle, WA 98104