CORRESP 1 filename1.htm

 

GRAPHIC

 

2275 Half Day Road, Suite 160
Bannockburn, Illinois 60015

 

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.

 

 

 

Very truly yours,

 

 

 

AveXis, Inc.

 

 

 

 

 

By:

/s/ Sean P. Nolan

 

 

Sean P. Nolan

 

 

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