October 29, 2020
Division of Corporation Finance
Office of Life Sciences
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Atea Pharmaceuticals, Inc.
Amendment No. 2 to Registration Statement on Form S-1
Submitted October 26, 2020
File No. 333-249404
Ladies and Gentlemen:
On behalf of our client, Atea Pharmaceuticals, Inc., a Delaware corporation (the Company), and pursuant to the applicable provisions of the Securities Act of 1933, as amended, and the rules promulgated thereunder, we are submitting this response to the comment letter from the staff (the Staff) of the Securities and Exchange Commission (the Commission) to Jean-Pierre Sommadossi, Ph.D., the Companys President and Chief Executive Officer, dated October 27, 2020, regarding Amendment No. 2 to Registration Statement on Form S-1 filed by the Company on October 26, 2020 (the Registration Statement). The response provided herein is based on information provided to Latham & Watkins LLP by the Company. The Staffs comment is set forth below in italics followed by the Companys response.
Amendment No. 2 Form S-1
Roche License Agreement, page 134
1. Please disclose when the last-to-expire patent is scheduled to expire.
October 29, 2020
Response: The Company acknowledges the Staffs comment and respectfully submits that, as discussed with the Staff, the expiration dates of the Companys patents relevant to the product candidates licensed to Roche, including the currently expected last-to-expire relevant composition of matter patent, are provided in the Intellectual Property section of the Registration Statement on pages 138 to 142.
Please do not hesitate to contact me at (617) 948-6027 with any questions you may have or if you wish to discuss the above.
|Wesley C. Holmes of LATHAM & WATKINS LLP|
Jean-Pierre Sommadossi, Ph.D., President and Chief Executive Officer, Atea Pharmaceuticals, Inc.
Peter N. Handrinos, Latham & Watkins LLP