TEXT-EXTRACT 2 filename2.txt December 23, 2019 David A. Cory President and Chief Executive Officer Eiger BioPharmaceuticals, Inc. 2155 Park Blvd. Palo Alto, CA 94306 Re: Eiger BioPharmaceuticals, Inc. Registration Statement on Form S-3 Filed December 20, 2019 File No. 333-235655 Dear Mr. Cory: 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 Chris Edwards at (202) 551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Peter N. Mandel