SEC Comment Letter 0000000000-22-013927 to Aligos Therapeutics, Inc. (ALGS)

Aligos Therapeutics, Inc.
Date: Dec. 27, 2022 · CIK: 0001799448 · Accession: 0000000000-22-013927

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File numbers found in text: 001-39617

Date

December 27, 2022

Author

Lesley Ann Calhoun

Form

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Company

Aligos Therapeutics, Inc.

Letter

United States securities and exchange commission logo December 27, 2022 Lesley Ann Calhoun Chief Financial Officer Aligos Therapeutics, Inc. One Corporate Drive, 2nd Floor South San Francisco, California Re:Aligos Therapeutics, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed March 10, 2022 File No. 001-39617 Dear Lesley Ann Calhoun: 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

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United States securities and exchange commission logo
December 27, 2022
Lesley Ann Calhoun
Chief Financial Officer
Aligos Therapeutics, Inc.
One Corporate Drive, 2nd Floor
South San Francisco, California
Re:Aligos Therapeutics, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed March 10, 2022
File No. 001-39617
Dear Lesley Ann Calhoun:
            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

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