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
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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