TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 2, 2022 Alexandra MacLean, M.D. Chief Executive Officer Avenue Therapeutics, Inc. 2 Gansevoort Street, 9th Floor New York, NY 10014 Re: Avenue Therapeutics, Inc. Registration Statement on Form S-1 Filed August 31, 2022 File No. 333-267206 Dear Dr. MacLean: 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Rakesh Gopalan