Atea Pharmaceuticals, Inc.
225 Franklin Street, Suite 2100
Boston, MA 02110
November 15, 2024
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E. Washington, D.C. 20549
| Re: | Atea Pharmaceuticals, Inc. |
Registration Statement on Form S-3
Filed November 7, 2024
File No. 333-283073
To whom it may concern:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Atea Pharmaceuticals, Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-283073) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on November 19, 2024 or as soon as practicable thereafter.
The Company requests that we be notified of such effectiveness by a telephone call to Jennifer A. Yoon of Latham & Watkins LLP at (617) 880-4540 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| Atea Pharmaceuticals, Inc. | ||
| By: | /s/ Andrea Corcoran | |
| Andrea Corcoran | ||
| Chief Financial Officer and Executive Vice President, Legal and Secretary | ||
| cc: | Peter N. Handrinos, Latham & Watkins LLP |
Wesley C. Holmes, Latham & Watkins LLP
Jennifer A. Yoon, Latham & Watkins LLP