ATRECA, INC.
835 Industrial Road, Suite 400,
San Carlos, CA 94070
(650) 595-2595
VIA EDGAR
August 16, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Jimmy McNamara
| Re: | Atreca, Inc. |
| Registration Statement on Form S-3 | |
| File No. 333-273314 |
Acceleration Request
Requested Date: August 17, 2023
Requested Time: 5:00 P.M. Eastern Daylight Time
Dear Mr. McNamara:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 filed by the Registrant on July 18, 2023, as amended by Amendment No. 1 filed on August 16, 2023 (the “Registration Statement”), to become effective on August 17, 2023 at 5:00 p.m. Eastern Daylight Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John T. McKenna and Justin A. Kisner of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with John T. McKenna, at (650) 843-5059, or, in his absence, Justin A. Kisner at (650) 843-5080.
| Very truly yours, | ||
| ATRECA, INC. | ||
| By: | /s/ Herbert Cross | |
| Name: | Herbert Cross | |
| Title: | Chief Financial Officer | |
| cc: | John A. Orwin, President and Chief Executive Officer | |
| Courtney J. Phillips, General Counsel and Corporate Secretary | ||
| John T. McKenna, Cooley LLP | ||
| Justin A. Kisner, Cooley LLP |
