United States securities and exchange commission logo
June 25, 2024
Jill Broadfoot
Chief Financial Officer
aTYR PHARMA INC
10240 Sorrento Valley Road
Suite 300
San Diego, CA 92014
Re: aTYR PHARMA INC
Form 10-K for
Fiscal Year Ended December 31, 2023
File No. 001-37378
Dear Jill Broadfoot:
We have completed our review of your filings. 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