Correspondence 0001140361-25-035713 from atai Life Sciences Luxembourg S.A. (CIK 0002081043)
atai Life Sciences Luxembourg S.A. (CIK 0002081043)
Date: Sept. 22, 2025 · CIK: 0002081043 · Accession: 0001140361-25-035713
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290446
Letter
Re:
ATAI Life Sciences Luxembourg S.A. ATAI Life Sciences N.V. Prof. J.H. Bavincklaan 7 1183 AT Amstelveen The Netherlands
September 22, 2025
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010
Attention:
Tyler Howes
ATAI Life Sciences Luxembourg S.A. Registration Statement on Form S-4 File No. 333-290446
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-290446) (as amended, the “ Registration Statement ”) of ATAI Life Sciences Luxembourg S.A., so that such Registration Statement will be declared effective as of 4:00 p.m. on September 24, 2025, or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Nathan Ajiashvili at (212) 906-2916 or, in his absence, Brian Umanoff at (714) 755-8253.
Thank you for your assistance in this matter.
Very truly yours,
ATAI LIFE SCIENCES LUXEMBOURG S.A.
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CORRESP 1 filename1.htm ATAI Life Sciences Luxembourg S.A. ATAI Life Sciences N.V. Prof. J.H. Bavincklaan 7 1183 AT Amstelveen The Netherlands September 22, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Tyler Howes Re: ATAI Life Sciences Luxembourg S.A. Registration Statement on Form S-4 File No. 333-290446 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-290446) (as amended, the “ Registration Statement ”) of ATAI Life Sciences Luxembourg S.A., so that such Registration Statement will be declared effective as of 4:00 p.m. on September 24, 2025, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Nathan Ajiashvili at (212) 906-2916 or, in his absence, Brian Umanoff at (714) 755-8253. Thank you for your assistance in this matter. Very truly yours, ATAI LIFE SCIENCES LUXEMBOURG S.A. By: / s/ Ryan Barrett Name: Ryan Barrett Title: General Counsel cc: Srinivas Rao, ATAI Life Sciences Luxembourg S.A. Cosmo Feilding-Mellen, Beckley Psytech Limited Nathan Ajiashvili, Latham & Watkins LLP Brian Umanoff, Latham & Watkins LLP David Bakst, Mayer Brown LLP