# EDGAR Filing Document

**Accession Number:** 0001880438
**File Stem:** 0001193125-26-158794
**Filing Date:** 2026-4
**Character Count:** 2470
**Document Hash:** 0f5a6b3932a38ff0458d6d6d62f82163
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-158794.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001193125-26-158794

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260416

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AN2 Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001880438
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 820606654
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1300 EL CAMINO REAL, SUITE 100
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025
- **BUSINESS PHONE:** (650) 331-9090

**MAIL ADDRESS:**
- **STREET 1:** 1300 EL CAMINO REAL, SUITE 100
- **CITY:** MENLO PARK
- **STATE:** CA
- **ZIP:** 94025

**AN2 Therapeutics, Inc.** 

1300 El Camino Real, Suite 100

Menlo Park, California 94025

April 16, 2026

***VIA EDGAR***

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attention: Chris Edwards

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| | |
|:---|:---|
| **Re:** | **AN2 Therapeutics, Inc.**  |

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**Registration Statement on Form S-3** 

**Filed April 9, 2026** 

**File No. 333-294956** 

To the addressee set forth above:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (Registration No. 333-294956) (the "***Registration Statement***") of AN2 Therapeutics, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on April 20, 2026, or as soon as practicable thereafter, or at such other time thereafter as our counsel, Latham & Watkins LLP may request by telephone. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Richard Kim at (650) 470-4980.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **AN2 THERAPEUTICS, INC.** | **AN2 THERAPEUTICS, INC.** |
| By: | /s/ Joshua Eizen |
|  | Joshua Eizen |
|  | Chief Legal Officer and Chief Operating Officer |

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cc: Eric Easom, AN2 Therapeutics, Inc.

Kathleen M. Wells, Latham & Watkins LLP

Richard Kim, Latham & Watkins LLP