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Correspondence 0001104659-24-000118 from HOOKIPA Pharma Inc. (HOOK)

HOOKIPA Pharma Inc.
Date: Jan. 2, 2024 · CIK: 0001760542 · Accession: 0001104659-24-000118

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File numbers found in text: 333-276220

Date
January 2, 2024
Author
/s/ Reinhard Kandera
Form
CORRESP
Company
HOOKIPA Pharma Inc.

Letter

HOOKIPA Pharma Inc.

350 Fifth Avenue, 72nd Floor, Suite 7240

New York, New York

January 2, 2024

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: HOOKIPA Pharma Inc.: Registration Statement on Form S-3 filed December 22, 2023 (File No. 333-276220)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), HOOKIPA Pharma Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 4, 2024, at 4:01 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

If you have any questions regarding this request, please contact Finnbarr D. Murphy of Goodwin Procter LLP at (212) 459-7257.

Sincerely,
HOOKIPA Pharma Inc.

Show Raw Text
CORRESP
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filename1.htm

HOOKIPA Pharma Inc.

350 Fifth Avenue, 72nd Floor, Suite 7240

New York, New York
10118

January 2, 2024

Via EDGAR Transmission

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 Re: HOOKIPA Pharma Inc.: Registration Statement on Form S-3 filed December 22, 2023 (File No. 333-276220)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Act”), HOOKIPA Pharma Inc. (the “Company”) hereby requests that the
effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to January 4,
2024, at 4:01 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by
telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company
acknowledges that it is aware of its responsibilities under the Act.

If you have any questions regarding this request,
please contact Finnbarr D. Murphy of Goodwin Procter LLP at (212) 459-7257.

    Sincerely,

    HOOKIPA Pharma Inc.

    /s/ Reinhard Kandera

    Reinhard Kandera

    Chief Financial Officer

 cc: Joern Aldag, HOOKIPA Pharma Inc.

Robert Puopolo, Esq., Goodwin Procter LLP

Finnbarr D. Murphy, Esq., Goodwin Procter
LLP