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SEC Comment Letter for Atara Biotherapeutics, Inc. (ATRA) (CIK 0001604464) (ATRA) — Nov 6, 2023

Atara Biotherapeutics, Inc. (ATRA) (CIK 0001604464)
Date: Nov. 6, 2023 · CIK: 0001604464 · Accession: 0000000000-23-012129

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File numbers found in text: 333-275256

Date
November 6, 2023
Author
Pascal Touchon
Form
UPLOAD
Company
Atara Biotherapeutics, Inc. (ATRA) (CIK 0001604464)

Letter

United States securities and exchange commission logo November 6, 2023 Pascal Touchon Chief Executive Officer Atara Biotherapeutics, Inc. 2380 Conejo Spectrum, Street, Suite 200 Thousand Oaks, California 91320 Re:Atara Biotherapeutics, Inc. Registration Statement on Form S-3 Filed November 1, 2023 File No. 333-275256 Dear Pascal Touchon: 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 Alan Campbell at 202-551-4224 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Carlton Fleming

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United States securities and exchange commission logo
November 6, 2023
Pascal Touchon
Chief Executive Officer
Atara Biotherapeutics, Inc.
2380 Conejo Spectrum, Street, Suite 200
Thousand Oaks, California 91320
Re:Atara Biotherapeutics, Inc.
Registration Statement on Form S-3
Filed November 1, 2023
File No. 333-275256
Dear Pascal Touchon:
            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 Alan Campbell at 202-551-4224 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Carlton Fleming