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                           July 8, 2020

       Courtney Phillips
       General Counsel and Corporate Secretary
       Atreca, Inc.
       450 E. Jamie Court
       South San Francisco, California 94080

                                                        Re: Atreca, Inc.
Statement on Form S-3
                                                            Filed July 2, 2020
                                                            File No. 333-239654

       Dear Ms. Phillips:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Laura
Crotty at (202) 551-7614 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Michael Tenta