Correspondence 0001193125-24-259812 from Atea Pharmaceuticals, Inc. (AVIR) (CIK 0001593899) (AVIR)
Atea Pharmaceuticals, Inc. (AVIR) (CIK 0001593899)
Date: Nov. 15, 2024 · CIK: 0001593899 · Accession: 0001193125-24-259812
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File numbers found in text: 333-283073
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CORRESP 1 filename1.htm Acceleration Request Atea Pharmaceuticals, Inc. 225 Franklin Street, Suite 2100 Boston, MA 02110 November 15, 2024 Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Re: Atea Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed November 7, 2024 File No. 333-283073 To whom it may concern: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Atea Pharmaceuticals, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-283073) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on November 19, 2024 or as soon as practicable thereafter. The Company requests that we be notified of such effectiveness by a telephone call to Jennifer A. Yoon of Latham & Watkins LLP at (617) 880-4540 and that such effectiveness also be confirmed in writing. Very truly yours, Atea Pharmaceuticals, Inc. By: /s/ Andrea Corcoran Andrea Corcoran Chief Financial Officer and Executive Vice President, Legal and Secretary cc: Peter N. Handrinos, Latham & Watkins LLP Wesley C. Holmes, Latham & Watkins LLP Jennifer A. Yoon, Latham & Watkins LLP