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SEC Company Response from Atara Biotherapeutics, (ATRA) — Mar 23, 2026

Atara Biotherapeutics, Inc.
Date: March 23, 2026 · CIK: 0001604464 · Accession: 0001193125-26-119715

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File numbers found in text: 333-294377

Date
March 23, 2026
Author
AnhCo Thieu Nguyen
Form
CORRESP
Company
Atara Biotherapeutics, Inc.

Letter

Re:

ATARA BIOTHERAPEUTICS, INC. 1280 Rancho Conejo Blvd. Thousand Oaks, California 9132 805-623-4211 March 23, 2026 VIA EDGAR SUBMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C.

Attention:

Daniel Crawford

Atara Biotherapeutics, Inc.

Registration Statement on Form S-3

File No. 333-294377

Acceleration Request

Requested Date: March 25, 2026

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 333-294377 (the “ Registration Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 4:30 P.M., Eastern Time, on March 25, 2026, 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/ AnhCo Thieu Nguyen AnhCo Thieu Nguyen President and Chief Executive Officer

cc: Carlton Fleming, Sidley Austin LLP Helen Theung, Sidley Austin LLP

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CORRESP
 1
 filename1.htm

 CORRESP

 ATARA BIOTHERAPEUTICS, INC.
 1280 Rancho Conejo Blvd. Thousand
Oaks, California 9132 805-623-4211
 March 23, 2026 VIA EDGAR SUBMISSION
 U.S. Securities and Exchange Commission Division
of Corporation Finance 100 F Street, N.E. Washington, D.C.
20549

 Attention:

 Daniel Crawford

 Re:

 Atara Biotherapeutics, Inc.

 Registration Statement on Form S-3

 File No. 333-294377

 Acceleration Request

 Requested Date: March 25, 2026

 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 333-294377 (the “ Registration
Statement ”) be accelerated so that the Company’s Registration Statement will become effective at 4:30 P.M., Eastern Time, on March 25, 2026, 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/ AnhCo Thieu Nguyen
 AnhCo Thieu Nguyen
 President and Chief Executive Officer

 cc:
 Carlton Fleming, Sidley Austin LLP
 Helen Theung, Sidley Austin LLP