0001104659-20-095298.txt : 20200916 0001104659-20-095298.hdr.sgml : 20200916 20200814124344 ACCESSION NUMBER: 0001104659-20-095298 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200814 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALBIREO PHARMA, INC. CENTRAL INDEX KEY: 0001322505 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10 POST OFFICE SQUARE STREET 2: SUITE 502 SOUTH CITY: BOSTON STATE: MA ZIP: 02109 BUSINESS PHONE: 857-415-4774 MAIL ADDRESS: STREET 1: 10 POST OFFICE SQUARE STREET 2: SUITE 502 SOUTH CITY: BOSTON STATE: MA ZIP: 02109 FORMER COMPANY: FORMER CONFORMED NAME: Biodel Inc DATE OF NAME CHANGE: 20050331 CORRESP 1 filename1.htm

ALBIREO PHARMA, INC.

10 Post Office Square, Suite 1000

Boston, Massachusetts 02109

August 14, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ada D. Sarmento

RE:	Albireo Pharma, Inc.
	Registration Statement on Form S-3
	Filed August 6, 2020
	File No. 333-241680
	Acceleration Request

Dear Ms. Sarmento:

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, August 18, 2020, at 10:00 a.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.

	Very truly yours,

	ALBIREO PHARMA, Inc.

	/s/ Jason G. Duncan, Esq.
	Jason G. Duncan, Esq.
	Chief Legal Officer, 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.