<SEC-DOCUMENT>0001437749-21-001081-index.html : 20210122
<SEC-HEADER>0001437749-21-001081.hdr.sgml : 20210122
<ACCEPTANCE-DATETIME>20210122160638
ACCESSION NUMBER:		0001437749-21-001081
CONFORMED SUBMISSION TYPE:	S-3
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20210122
DATE AS OF CHANGE:		20210122

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:		S-3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-252335
		FILM NUMBER:		21545833

	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>S-3
<SEQUENCE>1
<FILENAME>atos20210114_s3.htm
<DESCRIPTION>FORM S-3
<TEXT>
Document 1 - file: atos20210114_s3.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex_221851.htm
<DESCRIPTION>EXHIBIT 5.1 OPINION OF GIBSON, DUNN & CRUTCHER LLP
<TEXT>
Document 2 - file: ex_221851.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex_221864.htm
<DESCRIPTION>EXHIBIT 23.1 AUDITORS' CONSENT
<TEXT>
Document 3 - file: ex_221864.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>atos20210114_s3img001.jpg
<TEXT>
Document 4 - file: atos20210114_s3img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image01.jpg
<TEXT>
Document 5 - file: image01.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>image02.jpg
<TEXT>
Document 6 - file: image02.jpg

</DOCUMENT>
</SEC-DOCUMENT>