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November 22, 2024
Marc de Garidel
Chief Executive Officer
Abivax S.A.
7-11 boulevard Haussmann
76009 Paris
France
Re: Abivax S.A.
Registration Statement on Form F-3
Filed November 19, 2024
File No. 333-283336
Dear Marc de Garidel:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Minkyu Park