2275 Half Day Road, Suite 160 |
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VIA EDGAR |
September 2, 2016
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Ms. Tara Keating Brooks
Re: AveXis, Inc.
Registration Statement on Form S-1
Filed August 24, 2016
File No. 333-213292
Acceleration Request
Requested Date: September 7, 2016
Requested Time: 4:30 P.M. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the Registrant) hereby requests that the Securities and Exchange Commission (the Commission) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-213292) (the Registration Statement) to become effective on September 7, 2016, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant or its counsel may orally request via telephone call to the staff (the Staff).
Once the Registration Statement has been declared effective, please orally confirm that event with Divakar Gupta of Cooley LLP, counsel to the Registrant, at (212) 479-6474.
In connection with this request, the Registrant acknowledges that:
· should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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Very truly yours, | |
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AveXis, Inc. | |
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By: |
/s/ Sean P. Nolan |
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Sean P. Nolan |
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President and Chief Executive Officer |
cc: Thomas J. Dee, AveXis, Inc.
Michael Johannesen, AveXis, Inc.
Divakar Gupta, Cooley LLP
Darren K. DeStefano, Cooley LLP
Joshua A. Kaufman, Cooley LLP
Mark V. Roeder, Latham & Watkins LLP
Brian J. Cuneo, Latham & Watkins LLP