TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 23, 2020 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 18, 2020 File No. 333-251497 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 Deanna Virginio at 202-551-4530 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Carlton Fleming, Esq.