United States securities and exchange commission logo





                             January 6, 2021

       Leen Kawas, Ph.D.
       President and Chief Executive Officer
       Athira Pharma, Inc.
       18706 North Creek Parkway, Suite 104
       Bothell, WA 98011

                                                        Re: Athira Pharma, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted January
6, 2021
                                                            CIK No. 0001620463

       Dear Mr. Kawas:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 David
Gessert at 202-551-2326 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Life Sciences