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SEC Comment Letter 0000000000-24-012648 to Atea Pharmaceuticals, Inc. (AVIR) (CIK 0001593899) (AVIR)

Atea Pharmaceuticals, Inc. (AVIR) (CIK 0001593899)
Date: Nov. 14, 2024 · CIK: 0001593899 · Accession: 0000000000-24-012648

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-283073

Date
November 14, 2024
Author
Jean-Pierre Sommadossi, Ph.D.
Form
UPLOAD
Company
Atea Pharmaceuticals, Inc. (AVIR) (CIK 0001593899)

Letter

November 14, 2024 Jean-Pierre Sommadossi, Ph.D. President and Chief Executive Officer Atea Pharmaceuticals, Inc. 225 Franklin Street, Suite 2100 Boston, MA 02110 Re:Atea Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed November 7, 2024 File No. 333-283073 Dear Jean-Pierre Sommadossi, Ph.D.: 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 Tamika Sheppard at 202-551-8346 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Jennifer A Yoon

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November 14, 2024
Jean-Pierre Sommadossi, Ph.D.
President and Chief Executive Officer
Atea Pharmaceuticals, Inc.
225 Franklin Street, Suite 2100
Boston, MA 02110
Re:Atea Pharmaceuticals, Inc.
Registration Statement on Form S-3
Filed November 7, 2024
File No. 333-283073
Dear Jean-Pierre Sommadossi, Ph.D.:
            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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Jennifer A Yoon