SEC Company Response from Atara Biotherapeutics, Inc. (ATRA) (CIK 0001604464) (ATRA) — Jul 21, 2014
Atara Biotherapeutics, Inc. (ATRA) (CIK 0001604464)
Date: July 21, 2014 · CIK: 0001604464 · Accession: 0001193125-14-273899
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-196936
Letter
3260 Bayshore Boulevard
Brisbane, CA 94005
July 21, 2014
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jeffrey P. Riedler
Johnny Gharib
Daniel Greenspan
Re: Atara Biotherapeutics, Inc.
Registration Statement on Form S-1
File No. 333-196936
Acceleration Request
Requested Date: Wednesday, July 23, 2014
Requested Time: 4:00 p.m., Eastern Daylight Time
Ladies and gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-196936) (the “Registration Statement”) to become effective on July 23, 2014, at 4:00 p.m., Eastern Daylight Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes each of Kenneth L. Guernsey, Jodie M. Bourdet, J. Carlton Fleming and Robert E. Jones of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with Jodie M. Bourdet of Cooley LLP, counsel to the Registrant, at (415) 693-2054.
In connection with this request, the Registrant acknowledges that:
Ÿ
should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
Ÿ
the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
Ÿ
the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
Atara Biotherapeutics, Inc.
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CORRESP 1 filename1.htm CORRESP 3260 Bayshore Boulevard Brisbane, CA 94005 July 21, 2014 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Jeffrey P. Riedler Johnny Gharib Daniel Greenspan Re: Atara Biotherapeutics, Inc. Registration Statement on Form S-1 File No. 333-196936 Acceleration Request Requested Date: Wednesday, July 23, 2014 Requested Time: 4:00 p.m., Eastern Daylight Time Ladies and gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-196936) (the “Registration Statement”) to become effective on July 23, 2014, at 4:00 p.m., Eastern Daylight Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes each of Kenneth L. Guernsey, Jodie M. Bourdet, J. Carlton Fleming and Robert E. Jones of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Jodie M. Bourdet of Cooley LLP, counsel to the Registrant, at (415) 693-2054. In connection with this request, the Registrant acknowledges that: Ÿ should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; Ÿ the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and Ÿ the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, Atara Biotherapeutics, Inc. By: /s/ John F. McGrath, Jr. Name: John F. McGrath, Jr. Title: Chief Financial Officer cc: Kenneth L. Guernsey, Cooley LLP Jodie M. Bourdet, Cooley LLP J. Carlton Fleming, Cooley LLP Bruce K. Dallas, Davis Polk & Wardwell LLP