# EDGAR Filing Document

**Accession Number:** 0002081043
**File Stem:** 0001140361-25-035713
**Filing Date:** 2025-9
**Character Count:** 2880
**Document Hash:** fd48aa4a4115802234cd3ff8e1d8283c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-035713.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0001140361-25-035713

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250922

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** atai Life Sciences Luxembourg S.A.
- **CENTRAL INDEX KEY:** 0002081043
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** N4
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** C/O ATAI LIFE SCIENCES US, INC.
- **STREET 2:** C/O INDUSTRIOUS NYC, 250 WEST 34TH ST.
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10119
- **BUSINESS PHONE:** 1 929 207 2670

**MAIL ADDRESS:**
- **STREET 1:** C/O ATAI LIFE SCIENCES US, INC.
- **STREET 2:** C/O INDUSTRIOUS NYC, 250 WEST 34TH ST.
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10119

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** atai Life Sciences Luxembourg S.A.
- **DATE OF NAME CHANGE:** 20250811

#### ATAI Life Sciences Luxembourg S.A.

#### ATAI Life Sciences N.V.

#### Prof. J.H. Bavincklaan 7

#### 1183 AT Amstelveen

#### The Netherlands

September 22, 2025

#### VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

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| | |
|:---|:---|
| Attention: | Tyler Howes<br>|
| Re: | **ATAI Life Sciences Luxembourg S.A.**<br> **Registration Statement on Form S-4**<br> **File No. 333-290446**<br>|

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-4 (File No. 333-290446) (as amended, the "<u>Registration Statement</u>") of ATAI Life Sciences Luxembourg S.A., so that such Registration Statement will be declared effective as of 4:00 p.m. on September 24, 2025, or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Nathan Ajiashvili at (212) 906-2916 or, in his absence, Brian Umanoff at (714) 755-8253.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **ATAI LIFE SCIENCES LUXEMBOURG S.A.** | **ATAI LIFE SCIENCES LUXEMBOURG S.A.** |
| By: | / s/ Ryan Barrett |
| Name: | Ryan Barrett |
| Title: | General Counsel |

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| | |
|:---|:---|
| cc: | Srinivas Rao, ATAI Life Sciences Luxembourg S.A. |
|  | Cosmo Feilding-Mellen, Beckley Psytech Limited |
|  | Nathan Ajiashvili, Latham & Watkins LLP |
|  | Brian Umanoff, Latham & Watkins LLP |
|  | David Bakst, Mayer Brown LLP |

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