Correspondence 0001193125-23-258647 from Abivax S.A. (ABVX) (CIK 0001956827) (ABVX)
Abivax S.A. (ABVX) (CIK 0001956827)
Date: Oct. 18, 2023 · CIK: 0001956827 · Accession: 0001193125-23-258647
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File numbers found in text: 333-274780
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CORRESP 1 filename1.htm Company Acceleration Request 7-11 boulevard Haussmann 75009 Paris France October 18, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Joshua Gorsky Jason Drory Vanessa Robertson Mary Mast Re: Abivax SA Registration Statement on Form F-1 File No. 333-274780 Acceleration Request Requested Date: Thursday, October 19, 2023 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Abivax SA (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1 to become effective on October 19, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Divakar Gupta and Ryan Sansom of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Ryan Sansom at + 1 (617) 937-2335, or in his absence, Minkyu Park at +1 (212) 479-6588. [Signature Page Follows] Sincerely, ABIVAX SA By: /s/ Marc de Garidel Marc de Garidel Chief Executive Officer Didier Blondel, Abivax SA Divakar Gupta, Cooley LLP Marc Recht, Cooley LLP Ryan Sansom, Cooley LLP Denny Won, Cooley LLP Minkyu Park, Cooley LLP