December 27, 2018
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Donald Field
Justin Dobbie
Re: Vaxart, Inc.
Registration Statement on Form S-3
290 Utah Ave, Suite 200
South San Francisco, CA 94080
File No. 333-228910
Acceleration Request
Requested Date: December 28, 2018
Requested Time: 4:00 PM 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 Registration Statement on Form S-3 (File No. 333-228910) (the Registration Statement) to become effective on December 28, 2018 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John McKenna and Josh Seidenfeld of Cooley LLP, counsel to the Registrant, to make such request on its behalf.
Once the Registration Statement has been declared effective, please orally confirm that event with John McKenna of Cooley LLP, counsel to the Registrant, at (650) 843-5059, or in his absence, Josh Seidenfeld at (650) 843-5862.
Very truly yours,
Vaxart, Inc.
By:/s/ Wouter W. Latour, M.D.
Name: Wouter W. Latour, M.D.
Title: Chief Executive Officer
cc: John T. McKenna, Cooley LLP
Josh Seidenfeld, Cooley LLP