7-11 boulevard Haussmann
75009 Paris France
October 18, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Joshua Gorsky | |
| Jason Drory | ||
| Vanessa Robertson | ||
| Mary Mast | ||
| Re: | Abivax SA | |
| Registration Statement on Form F-1 | ||
| File No. 333-274780 | ||
| Acceleration Request | ||
| Requested Date: Thursday, October 19, 2023 | ||
| Requested Time: 4:00 P.M. Eastern Time | ||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Abivax SA (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-1 to become effective on October 19, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable 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 Divakar Gupta and Ryan Sansom 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 Ryan Sansom at + 1 (617) 937-2335, or in his absence, Minkyu Park at +1 (212) 479-6588.
[Signature Page Follows]
| Sincerely, | ||
| ABIVAX SA | ||
| By: | /s/ Marc de Garidel | |
| Marc de Garidel | ||
| Chief Executive Officer | ||
| Didier Blondel, Abivax SA | ||
| Divakar Gupta, Cooley LLP | ||
| Marc Recht, Cooley LLP | ||
| Ryan Sansom, Cooley LLP | ||
| Denny Won, Cooley LLP | ||
| Minkyu Park, Cooley LLP |