United States securities and exchange commission logo July 21, 2023 Courtney Phillips General Counsel and Corporate Secretary Atreca, Inc. 835 Industrial Road, Suite 400 San Carlos, CA 94070 Re: Atreca, Inc. Registration Statement on Form S-3 Filed July 18, 2023 File No. 333-273314 Dear Courtney Phillips: 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: Justin A. Kisner