1001 Main Street, Suite 600
Buffalo, NY 14203
August 10, 2021
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-3
(File No. 333-258185)
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Athenex, Inc., a Delaware corporation (the Registrant), hereby requests that the effectiveness of the registration statement on Form S-3 (File No. 333-258185) as filed with the U.S. Securities and Exchange Commission (the Commission) on July 27, 2021, as subsequently amended by Pre-Effective Amendment No. 1 as filed with the Commission on August 5, 2021, be accelerated so that the registration statement becomes effective at 4:30 p.m. Eastern Time on Thursday, August 12, 2021, or as soon thereafter as practicable.
If you have any questions or comments, please contact Alexander McClean, Esq. of Harter Secrest & Emery LLP, counsel to the Registrant, at (585) 231-1248.
|Very truly yours,|
|By:||/s/ Johnson Lau|
|Chief Executive Officer|