February 17, 2026
Jay R. Luly, Ph.D.
Chief Executive Officer
Enanta Pharmaceuticals Inc.
4 Kingsbury Avenue
Watertown, Massachusetts 02472
Re: Enanta Pharmaceuticals Inc.
Registration Statement on Form S-3
Filed February 11, 2026
File No. 333-293390
Dear Jay R. Luly, Ph.D.:
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 Jimmy McNamara at 202-551-7349 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Stacie Aarestad