SEC Comment Letter 0000000000-25-008820 to atai Life Sciences Luxembourg S.A. (CIK 0002081043)
atai Life Sciences Luxembourg S.A. (CIK 0002081043)
Date: Aug. 19, 2025 · CIK: 0002081043 · Accession: 0000000000-25-008820
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> August 19, 2025 Srinivas Rao Chief Executive Officer atai Life Sciences Luxembourg S.A. Prof. J.H. Bavincklaan 7 1183 AT Amstelveen The Netherlands Re: atai Life Sciences Luxembourg S.A. Draft Registration Statement on Form S-4 Submitted August 13, 2025 CIK No. 0002081043 Dear Srinivas Rao: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Brian Robert Umanoff, Esq. </TEXT> </DOCUMENT>