December 27, 2019 William H. Collier President and Chief Executive Officer Arbutus Biopharma Corp 701 Veterans Circle Warminster, Pennsylvania 18974 Re: Arbutus Biopharma Corp Registration Statement on Form S-3 Filed December 23, 2019 File No. 333-235674 Dear Mr. Collier: 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 Mary Beth Breslin at 202-551-3625 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Steven J. Abrams