# EDGAR Filing Document

**Accession Number:** 0001604464
**File Stem:** 0001193125-26-119715
**Filing Date:** 2026-3
**Character Count:** 2552
**Document Hash:** 30a2d62e1db90bccff799a3a1b3b45a8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-119715.hdr.sgml**: 20260519

**ACCESSION NUMBER**: 0001193125-26-119715

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260323

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Atara Biotherapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001604464
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 460920988
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1280 RANCHO CONEJO BLVD
- **CITY:** THOUSAND OAKS
- **STATE:** CA
- **ZIP:** 91320
- **BUSINESS PHONE:** 805-623-4211

**MAIL ADDRESS:**
- **STREET 1:** 1280 RANCHO CONEJO BLVD
- **CITY:** THOUSAND OAKS
- **STATE:** CA
- **ZIP:** 91320

**ATARA BIOTHERAPEUTICS, INC.** 

1280 Rancho Conejo Blvd.

Thousand Oaks, California 9132

805-623-4211

March 23, 2026

**<u>VIA EDGAR SUBMISSION</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| Attention: | Daniel Crawford |
| Re: | Atara Biotherapeutics, Inc. |
|  | Registration Statement on Form S-3 |
|  | File No. 333-294377 |
|  | **Acceleration Request** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Requested Date: March 25, 2026** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Requested Time: 4:30 P.M., Eastern Time** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Atara Biotherapeutics, Inc. (the "**<u>Company</u>**"), hereby requests that the effective date of the Company's Registration Statement on Form S-3, Registration Number 333-294377 (the "**<u>Registration Statement</u>**") be accelerated so that the Company's Registration Statement will become effective at 4:30 P.M., Eastern Time, on March 25, 2026, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Carlton Fleming of Sidley Austin LLP at (415) 772-1207.

Very truly yours,

/s/ AnhCo Thieu Nguyen

AnhCo Thieu Nguyen

President and Chief Executive Officer

cc: Carlton Fleming, Sidley Austin LLP

Helen Theung, Sidley Austin LLP