United States securities and exchange commission logo
November 22, 2021
Mark Litton, Ph.D.
Chief Executive Officer
Athira Pharma, Inc.
18706 North Creek Parkway
Suite 104
Bothell, WA 98011
Re: Athira Pharma, Inc.
Registration
Statement on Form S-3
Filed November 15,
2021
File No. 333-261073
Dear Dr. Litton:
This is to advise you that we have not reviewed and will not
review your registration
statement.
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
Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Bryan King, Esq.