ALTIMMUNE, INC.
910 Clopper Road, Suite 201S
Gaithersburg, Maryland 20878
September 27, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549-3628
| Attention: | Ms. Suzanne Hayes, Assistant Director |
| Ms. Irene J. Paik, Attorney Adviser |
| Re: | Registration Statement on Form S-1 (File No. 333- 226441) |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the same may become effective at 5:00 p.m. (Washington D.C. time) on Thursday, September 27, 2018 or as soon as practicable thereafter.
Please contact Ori Solomon of Proskauer Rose LLP, counsel to the Company, at (617) 526-9889 if you have any questions about this letter.
[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]
| Sincerely, |
| ALTIMMUNE, INC. |
| /s/ William Brown |
| William Brown |
| Acting Chief Financial Officer |
| cc: | Ori Solomon, Proskauer Rose LLP |