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SEC Comment Letter for Atara Biotherapeutics, (ATRA) — Mar 20, 2026

Atara Biotherapeutics, Inc.
Date: March 20, 2026 · CIK: 0001604464 · Accession: 0000000000-26-002840

Offering / Registration Process

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File numbers found in text: 333-294377

Date
March 20, 2026
Author
Division of
Form
UPLOAD
Company
Atara Biotherapeutics, Inc.

Letter

Re: Atara Biotherapeutics, Inc. Registration Statement on Form S-3 Filed March 17, 2026 File No. 333-294377 Dear AnhCo Thieu Nguyen:

March 20, 2026

AnhCo Thieu Nguyen President and Chief Executive Officer Atara Biotherapeutics, Inc. 1280 Rancho Conejo Blvd. Thousand Oaks, CA 91320

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: Carlton Fleming, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 20, 2026

AnhCo Thieu Nguyen
President and Chief Executive Officer
Atara Biotherapeutics, Inc.
1280 Rancho Conejo Blvd.
Thousand Oaks, CA 91320

 Re: Atara Biotherapeutics, Inc.
 Registration Statement on Form S-3
 Filed March 17, 2026
 File No. 333-294377
Dear AnhCo Thieu Nguyen:

 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: Carlton Fleming, Esq.
</TEXT>
</DOCUMENT>