United States securities and exchange commission logo
February 26, 2024
Paul Mellett
Chief Financial Officer
Enanta Pharmaceuticals, Inc.
500 Arsenal Street
Watertown, MA 02472
Re: Enanta
Pharmaceuticals, Inc.
Form 10-K for
Fiscal Year Ended September 30, 2023
File No. 001-35839
Dear Paul Mellett:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Life Sciences