January 15, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention:David Gessert
| Re: | Athira Pharma, Inc. |
Registration Statement on Form S-1 to be filed on January 19, 2021
(File No. 333- )
| Acceleration Request |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Athira Pharma, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333- ) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Michael Nordtvedt at (206) 883-2524 or Bryan King at (206) 883-2535.
[Signature page follows]
Securities and Exchange Commission
January 15, 2021
Page 2
Sincerely,
ATHIRA PHARMA, Inc.
/s/ Leen Kawas
Leen Kawas
President and Chief Executive Officer
Enclosures
cc:Glenna Mileson, Athira Pharma, Inc.
Michael Nordtvedt, Wilson Sonsini Goodrich & Rosati P.C.
Bryan D. King, Wilson Sonsini Goodrich & Rosati P.C.
Charles S. Kim, Cooley LLP
Alan D. Hambelton, Cooley LLP
Oren Lang-Furr, Ernst & Young LLP
