ALBIREO PHARMA, INC.
10 Post Office Square, Suite 502 South
Boston, Massachusetts 02109
December 1, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Suzanne Hayes, Assistant Director
| RE: | Albireo Pharma, Inc. |
Registration Statement on FormS-3
Filed October 13, 2017, as amended on November 16, 2017
FileNo. 333-220958
Acceleration Request
Dear Ms. Hayes:
With respect to the above-referenced Registration Statement on FormS-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, December 5, 2017, at 4:00 p.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/ Peter A. Zorn, Esq. |
| Peter A. Zorn, Esq. |
Chief Corporate Officer, General Counsel and Secretary |
| cc: | Mary Beth Breslin,Securities and Exchange Commission |
Dorrie Yale,Securities and Exchange Commission
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.
