United States securities and exchange commission logo February 26, 2024 Paul Mellett Chief Financial Officer Enanta Pharmaceuticals, Inc. 500 Arsenal Street Watertown, MA 02472 Re: Enanta Pharmaceuticals, Inc. Form 10-K for Fiscal Year Ended September 30, 2023 File No. 001-35839 Dear Paul Mellett: We have completed our review of your filing. 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