SEC Comment Letter 0000000000-23-012623 to Allakos Inc. (ALLK) (CIK 0001564824)
Allakos Inc. (ALLK) (CIK 0001564824)
Date: Nov. 17, 2023 · CIK: 0001564824 · Accession: 0000000000-23-012623
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File numbers found in text: 333-275517
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United States securities and exchange commission logo
November 17, 2023
Baird Radford
CFO
Allakos Inc.
825 Industrial Road, Suite 500
San Carlos, CA 94070
Re:Allakos Inc.
Registration Statement on Form S-3
Filed November 13, 2023
File No. 333-275517
Dear Baird Radford:
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 Tamika Sheppard at 202-551-8346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Jennifer Knapp