United States securities and exchange commission logo
January 6, 2021
Leen Kawas, Ph.D.
President and Chief Executive Officer
Athira Pharma, Inc.
18706 North Creek Parkway, Suite 104
Bothell, WA 98011
Re: Athira Pharma, Inc.
Draft Registration
Statement on Form S-1
Submitted January
6, 2021
CIK No. 0001620463
Dear Mr. Kawas:
This is to advise you
that we do not intend to review your registration statement.
We request that you publicly file your registration statement no
later than 48 hours prior
to the requested effective date and time. 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 David
Gessert at 202-551-2326 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences