910 Clopper Road, Suite 201S
Gaithersburg, Maryland 20878
January 7, 2021
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Altimmune, Inc.: Registration Statement on Form S-3, filed December 31, 2020 (File No. 333-251858)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), Altimmune, Inc. (the Company) hereby requests that the effective date of the above-referenced registration statement (the Registration Statement) be accelerated to January 11, 2021, at 4:01 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter 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 responsibilities under the Act.
If you have any questions regarding this request, please contact Joseph Theis of Goodwin Procter LLP at (617) 570-1928.
|/s/ William Brown|
Chief Financial Officer
Vipin K. Garg, Altimmune, Inc.
Joseph Theis, Esq., Goodwin Procter LLP
Seo Salimi, Esq., Goodwin Procter LLP