VIA EDGAR
April 27, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tim Buchmiller
| Re: | Atossa Therapeutics, Inc. |
| Registration Statement on Form S-3 | |
| Filed April 21, 2021 | |
| File No. 333-255411 |
To Whom it May Concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Atossa Therapeutics, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to April 29, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn & Crutcher LLP by calling Ryan A. Murr at (415) 393-8373.
| Sincerely, |
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| ATOSSA THERAPEUTICS, INC. | |||
| /s/ Kyle Guse | |||
| Kyle Guse | |||
| Chief Financial Officer | |||
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cc: Ryan A. Murr, Gibson, Dunn & Crutcher LLP