Correspondence 0001193125-23-282242 from Aligos Therapeutics, Inc. (ALGS)
Aligos Therapeutics, Inc.
Date: Nov. 22, 2023 · CIK: 0001799448 · Accession: 0001193125-23-282242
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File numbers found in text: 333-275636
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CORRESP 1 filename1.htm CORRESP Aligos Therapeutics, Inc. One Corporate Dr., 2nd Floor South San Francisco, CA 94080 November 22, 2023 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Attention: Tim Buchmiller Re: Aligos Therapeutics, Inc. Registration Statement on Form S-3 Filed November 17, 2023 Registration No. 333-275636 Dear Mr. Buchmiller: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Aligos Therapeutics, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on November 27, 2023, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. Please contact Mark V. Roeder of Latham & Watkins LLP, counsel to the Company, at (650) 463-3043, or in his absence, John C. Williams of Latham & Watkins LLP at (415) 395-8223, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter. Thank you for your assistance in this matter. * * * * Sincerely, Aligos Therapeutics, Inc. By: /s/ Lesley Ann Calhoun Lesley Ann Calhoun Executive Vice President, Chief Financial Officer CC: Lawrence M. Blatt, Ph.D., Aligos Therapeutics, Inc. Mark V. Roeder, Latham & Watkins LLP John C. Williams, Latham & Watkins LLP