January 19, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Sonnet BioTherapeutics Holdings, Inc. (the “Company”) |
Registration Statement on Form S-3 (File No. 333- 252049)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 4:30 p.m., Eastern Time, on January 21, 2021, or as soon as practicable thereafter.
Please call Alexander E. Dinur of Lowenstein Sandler LLP at 973-422-6732 to confirm the effectiveness of the Registration Statement or with any questions.
Very truly yours, | ||
SONNET BIOTHERAPEUTICS HOLDINGS, INC. | ||
By: | /s/ Pankaj Mohan | |
Name: | Pankaj Mohan | |
Title: | Chief Executive Officer |