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. |
