# EDGAR Filing Document

**Accession Number:** 0000072444
**File Stem:** 0001437749-26-013795
**Filing Date:** 2026-4
**Character Count:** 2745
**Document Hash:** 7367fd7b902c95d88a3fcfbc91c75f72
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-26-013795.hdr.sgml**: 20260529

**ACCESSION NUMBER**: 0001437749-26-013795

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260429

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vaxart, Inc.
- **CENTRAL INDEX KEY:** 0000072444
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 591212264
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 310 UTAH AVENUE, SUITE 150
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **BUSINESS PHONE:** (650) 550-3500

**MAIL ADDRESS:**
- **STREET 1:** 310 UTAH AVENUE, SUITE 150
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Aviragen Therapeutics, Inc.
- **DATE OF NAME CHANGE:** 20160413

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Biota Pharmaceuticals, Inc.
- **DATE OF NAME CHANGE:** 20121113

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NABI BIOPHARMACEUTICALS
- **DATE OF NAME CHANGE:** 20100719

![v01.jpg](v01.jpg)

Vaxart, Inc.

310 Utah Avenue, Suite 150

South San Francisco, CA 94080

(650) 550-3500

April 29, 2026

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

U.S. Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Vaxart, Inc. (the** "***Company***"**)**<br> **Registration Statement on Form S-3 (File No. 333-295086) (the** "***Registration Statement***"**)** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended*,* the Company hereby requests that the U.S. Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement to become effective on Thursday, April 30, 2026, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable, unless the Company notifies you otherwise prior to such time.

If you have any questions regarding this request, please contact our outside counsel, Faith L. Charles of Thompson Hine LLP, by telephone at (212) 908-3905 or via email at Faith.Charles@ThompsonHine.com. Please also call Faith L. Charles as soon as the Company's Registration Statement has been declared effective. Thank you for your attention to this matter.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **VAXART, INC.** | **VAXART, INC.** |
| By: | <u>/s/</u> *<u>Steven Lo</u>*<u> </u><u> </u><u> </u><u> </u><u> </u> |
| Name: | Steven Lo |
| Title: | President and Chief Executive Officer |

---

cc: Faith L. Charles, Thompson Hine LLP