October 27, 2020
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 4720
Washington, D.C. 20549
Attention: Jeffrey Gabor
| Re: | Atea Pharmaceuticals, Inc. |
| Registration Statement on Form S-1 |
| Filed October 9, 2020 |
| Registration No. 333-249404 |
Dear Mr. Gabor:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on October 29, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Atea Pharmaceuticals, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Wesley Holmes of Latham & Watkins LLP, counsel to the Company, at (617) 948-6027, or in his absence, Peter Handrinos at (617) 948-6060, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Sincerely yours,
Atea Pharmaceuticals, Inc. | ||
| By: | /s/ Jean-Pierre Sommadossi, Ph.D. | |
| Jean-Pierre Sommadossi, Ph.D. President and Chief Executive Officer | ||
| cc: | Wesley Holmes, Esq. |
Peter Handrinos, Esq.