ALBIREO PHARMA, INC.
10 Post Office Square, Suite 502 South
Boston, Massachusetts 02109
April 26, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeffrey Gabor
RE: Albireo Pharma, Inc.
Registration Statement on Form S-3
Filed March 6, 2019
File No. 333-230108
Acceleration Request
Dear Mr. Gabor:
With respect to the above-referenced Registration Statement on Form S-3 (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Albireo Pharma, Inc. (the “Company”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement to Tuesday, April 30, 2019, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter.
The cooperation of the staff in meeting the timetable described above is very much appreciated.
Please call Megan Gates or John Condon of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 542-6000, with any comments or questions regarding the Registration Statement.
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Very truly yours, |
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ALBIREO PHARMA, INC. |
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/s/ Jason G. Duncan, Esq. |
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Jason G. Duncan, Esq. |
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General Counsel and Secretary |
cc: Megan N. Gates, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
John P. Condon, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.