October 27, 2020
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Atea Pharmaceuticals, Inc. |
| Registration Statement on |
| Form S-1 (File No. 333-249404) |
Dear Ladies and Gentlemen:
In connection with the proposed offering of the securities under the above-captioned Registration Statement on Form S-1 (the “Registration Statement”), we wish to advise you that we, as representatives of the underwriters, hereby join with Atea Pharmaceuticals, Inc.’s request that the effective date of the Registration Statement be accelerated so that the same will become effective on October 29, 2020 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:
| (i) | Date of preliminary prospectus: October 26, 2020 |
| (ii) | Dates of distribution: October 26, 2020 – date hereof |
| (iii) | Number of prospective underwriters to whom the preliminary prospectus was furnished: 4 |
| (iv) | Number of prospectuses so distributed: approximately 180 |
We, the undersigned, as representatives of the several underwriters, will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
| Very truly yours,
J.P. Morgan Securities LLC Morgan Stanley & Co. LLC Evercore Group L.L.C. William Blair & Company, L.L.C.
J.P. MORGAN SECURITIES LLC | ||
| By: | /s/ Benjamin Burdett | |
| Name: Title: |
Benjamin Burdett Managing Director | |
| MORGAN STANLEY & CO. LLC | ||
| By: | /s/ Kalli Dircks | |
| Name: Title: |
Kalli Dircks Executive Director | |
| EVERCORE GROUP L.L.C. | ||
| By: | /s/ Francois Maisonrouge | |
| Name: Title: |
Francois Maisonrouge Senior Managing Director | |
| WILLIAM BLAIR & COMPANY, L.L.C. | ||
| By: | /s/ Steve Maletzky | |
| Name: Title: |
Steve Maletzky Partner, Head of Equity Capital Markets | |
[Signature Page to Underwriters’ Acceleration Request]