Correspondence 0001193125-26-158794 from AN2 Therapeutics, Inc. (ANTX)
AN2 Therapeutics, Inc.
Date: April 16, 2026 · CIK: 0001880438 · Accession: 0001193125-26-158794
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File numbers found in text: 333-294956
Letter
Re: AN2 Therapeutics, Inc. Registration Statement on Form S-3 Filed April 9, 2026 File No. 333-294956 To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-294956) (the “ Registration Statement ”) of AN2 Therapeutics, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on April 20, 2026, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Richard Kim at (650) 470-4980. Thank you for your assistance in this matter.
AN2 Therapeutics, Inc. 1300 El Camino Real, Suite 100 Menlo Park, California 94025 April 16, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attention: Chris Edwards
Very truly yours,
AN2 T HERAPEUTICS , I NC .
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CORRESP 1 filename1.htm CORRESP AN2 Therapeutics, Inc. 1300 El Camino Real, Suite 100 Menlo Park, California 94025 April 16, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attention: Chris Edwards Re: AN2 Therapeutics, Inc. Registration Statement on Form S-3 Filed April 9, 2026 File No. 333-294956 To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-294956) (the “ Registration Statement ”) of AN2 Therapeutics, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on April 20, 2026, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Richard Kim at (650) 470-4980. Thank you for your assistance in this matter. Very truly yours, AN2 T HERAPEUTICS , I NC . By: /s/ Joshua Eizen Joshua Eizen Chief Legal Officer and Chief Operating Officer cc: Eric Easom, AN2 Therapeutics, Inc. Kathleen M. Wells, Latham & Watkins LLP Richard Kim, Latham & Watkins LLP