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                          April 26, 2021

       Steven C. Quay, M.D., Ph.D.
       Chief Executive Officer and President
       Atossa Therapeutics, Inc.
       107 Spring Street
       Seattle, Washington 98104

                                                        Re: Atossa
Therapeutics, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed April 21,
2021
                                                            File No. 333-255411

       Dear Dr. Quay:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Tim
Buchmiller at (202) 551-3635 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Ryan A. Murr, Esq.