<SEC-DOCUMENT>0001437749-20-024927.txt : 20210107
<SEC-HEADER>0001437749-20-024927.hdr.sgml : 20210107
<ACCEPTANCE-DATETIME>20201207142746
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-20-024927
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20201207

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ATOSSA THERAPEUTICS, INC.
		CENTRAL INDEX KEY:			0001488039
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				264753208
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		107 SPRING STREET
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98104
		BUSINESS PHONE:		206.588.0256

	MAIL ADDRESS:	
		STREET 1:		107 SPRING STREET
		CITY:			SEATTLE
		STATE:			WA
		ZIP:			98104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ATOSSA GENETICS INC
		DATE OF NAME CHANGE:	20100325
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head>
	<title>atos20201207_corresp.htm</title>
	<!-- Generated by ThunderDome Portal - 12/7/2020 7:11:01 PM --><meta charset="utf-8"><meta name="format-detection" content="telephone=no">
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<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; padding:0in .1in;">
<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><img alt="atos20201207_correspimg001.jpg" src="atos20201207_correspimg001.jpg" style="width: 139pt; height: 43pt;"></p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><u><i><b>VIA EDGAR</b></i></u><u><i><b>&nbsp;</b></i></u></p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">December 7, 2020</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">United States Securities and Exchange Commission<br>
Division of Corporation Finance</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Office of Life Sciences</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">100 F Street, N.E.<br>
Washington, D.C. 20549</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Attention: David Gessert</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width:100%;font-family:'Times New Roman', Times, serif;font-size:10pt;">

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			<p style="font-family:'Times New Roman', Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;"><b>Re:</b></p>
			</td>
			<td style="vertical-align:top;">
			<p style="font-family:'Times New Roman', Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;"><b>Atossa Therapeutics</b><b>,</b><b> Inc.<br>
			Regis</b><b>tration Statement on Form&nbsp;S-1</b><b> (</b><b>File</b><b> </b><b>No. 333-</b><b>250820</b><b>)</b></p>
			</td>
		</tr>

</table>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Dear Mr. Gessert:</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#8220;<b>Act</b>&#8221;), Atossa Therapeutics, Inc.<b> </b>(the &#8220;<b>Company</b>&#8221;) hereby requests that the effective date of the above-referenced registration statement (the &#8220;<b>Registration Statement</b>&#8221;) be accelerated to December 8, 2020, at 5:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Gibson, Dunn &amp; 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.</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;text-indent:36pt;">Once the Registration Statement is effective, please orally confirm the event with our counsel, Gibson, Dunn &amp; Crutcher LLP by calling Ryan A. Murr at (415) 393-8373.</p>

<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="margin-left:48.2%;width:51.6%;text-indent:0;font-family:'Times New Roman', Times, serif;font-size:10pt;">

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			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>

			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="3" style="vertical-align:middle;width:83.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Sincerely,</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:16.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="3" style="vertical-align:middle;width:83.4%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:16.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td colspan="3" style="vertical-align:middle;width:83.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;"><b>ATOSSA THERAPEUTICS, INC</b><b>.</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:16.6%;">&nbsp;</td>
			<td colspan="3" style="vertical-align:middle;width:83.4%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:16.6%;">&nbsp;</td>
			<td style="vertical-align:middle;width:0.4%;">&nbsp;</td>
			<td style="vertical-align:top;border-bottom:solid 1px #000000;;width:75.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">/s/ Kyle Guse</p>
			</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:16.6%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:middle;width:0.4%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">&nbsp;</p>
			</td>
			<td style="vertical-align:top;width:75.9%;">
			<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">Kyle Guse<br>
			Chief Financial Officer</p>
			</td>
			<td>&nbsp;</td>
		</tr>

</table>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:27pt;margin-right:0pt;margin-top:0pt;text-align:left;text-indent:-27pt;">&nbsp;</p>

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			<td style="width:27pt;vertical-align:top;">
			<p style="font-family:'Times New Roman', Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">cc:</p>
			</td>
			<td style="vertical-align:top;">
			<p style="font-family:'Times New Roman', Times, serif;margin-right:0pt;margin-top:0pt;text-align:left;margin-bottom:0pt;font-size:10pt;">Ryan A. Murr, Gibson, Dunn &amp; Crutcher LLP<br>
			&nbsp;</p>
			</td>
		</tr>

</table>

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<DOCUMENT>
<TYPE>GRAPHIC
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
