United States securities and exchange commission logo

                          January 7, 2021

       Vipin K. Garg
       Chief Executive Officer
       Altimmune, Inc.
       910 Clopper Road, Suite 201S
       Gaithersburg, Maryland

                                                        Re: Altimmune, Inc.
Statement on Form S-3
                                                            Filed December 31,
                                                            File No. 333-251858

       Dear Dr. Garg:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Alan
Campbell at 202-551-4224 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Joseph C. Theis, Esq.