ATAI Life Sciences B.V.
c/o Mindspace
Krausenstraße 9-10
10117 Berlin, Germany
June 15, 2021
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Gary Newberry
Kevin Vaughn
Jason Drory
Suzanne Hayes
| Re: | ATAI Life Sciences B.V. |
Registration Statement on Form S-1 (File No. 333-255383)
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-255383) (the “Registration Statement”) of ATAI Life Sciences B.V. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on June 17, 2021, or as soon as practicable thereafter. 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.
Thank you for your assistance in this matter.
[signature page follows]
| Very truly yours, | ||
| ATAI Life Sciences B.V. | ||
| By: | /s/ Florian Brand | |
| Name: Florian Brand | ||
| Title: Chief Executive Officer | ||
| cc: | (via email) |
Florian Brand, ATAI Life Sciences B.V.
Greg Weaver, ATAI Life Sciences B.V.
Ian D. Schuman, Latham & Watkins LLP
Oliver Seiler, Latham & Watkins LLP
Richard D. Truesdell, Jr., Davis Polk & Wardwell LLP
Roshni Banker Cariello, Davis Polk & Wardwell LLP