Correspondence 0001193125-23-273647 from Atara Biotherapeutics, Inc. (ATRA) (CIK 0001604464) (ATRA)
Atara Biotherapeutics, Inc. (ATRA) (CIK 0001604464)
Date: Nov. 8, 2023 · CIK: 0001604464 · Accession: 0001193125-23-273647
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File numbers found in text: 333-275256
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CORRESP 1 filename1.htm CORRESP ATARA BIOTHERAPEUTICS, INC. 2380 Conejo Spectrum Street, Suite 200 Thousand Oaks, CA 91320 805-623-4244 November 8, 2023 VIA EDGAR SUBMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Alan Campbell Re: Atara Biotherapeutics, Inc. Registration Statement on Form S-3 File No. 333-275256 Acceleration Request Requested Date: November 13, 2023 Requested Time: 4:30 P.M., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atara Biotherapeutics, Inc. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-3, Registration Number 333-275256 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:30 P.M., Eastern Time, on November 13, 2023, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Carlton Fleming of Sidley Austin LLP at (415) 772-1207. Very truly yours, /s/ Amar Murugan Amar Murugan Executive Vice President, Chief Legal Officer cc: Carlton Fleming, Sidley Austin LLP Helen Theung, Sidley Austin LLP