November 14, 2024

Michael McElhaugh
Chief Executive Officer
Arbutus Biopharma Corporation
701 Veterans Circle
Warminster, PA 18974

       Re: Arbutus Biopharma Corporation
           Registration Statement on Form S-3
           Filed November 6, 2024
           File No. 333-283038
Dear Michael McElhaugh:

       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 Tyler Howes at 202-551-3370 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:   Stephen Nicolai, Esq.