September 27, 2023
Office of Life Sciences
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
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Attention:
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Tamika N. Sheppard
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Re:
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Aquestive Therapeutics, Inc.
Acceleration Request for Registration Statement on Form S-3
File No. 333-274609
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Dear Ms. Sheppard,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Aquestive Therapeutics, Inc. (the “Company”) hereby requests that the
effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 29, 2023, at 4:00 p.m.,
Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Dechert LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company
acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Dechert LLP, by calling
Anna Tomczyk at (212) 641-5626.
If you have any questions regarding this request, please contact Anna Tomczyk of Dechert LLP at (212) 641-5626.
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Sincerely,
AQUESTIVE THERAPEUTICS, INC.
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/s/ Lori J. Braender
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Lori J. Braender
Senior Vice President, General Counsel,
Chief Compliance Officer & Corporate Secretary
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cc:
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David S. Rosenthal, Dechert LLP
Anna Tomczyk, Dechert LLP
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