United States securities and exchange commission logo September 3, 2020 David Hastings Chief Financial Officer Arbutus Biopharma Corporation 701 Veterans Circle Warminster, Pennsylvania 18974 Re: Arbutus Biopharma Corporation Registration Statement on Form S-3 Filed August 28, 2020 File No. 333-248467 Dear Mr. Hastings: 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 Courtney Lindsay at (202) 551-7237 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steve Abrams