Correspondence 0001193125-24-258591 from Aligos Therapeutics, Inc. (ALGS)
Aligos Therapeutics, Inc.
Date: Nov. 14, 2024 · CIK: 0001799448 · Accession: 0001193125-24-258591
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File numbers found in text: 333-283041
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CORRESP 1 filename1.htm CORRESP Aligos Therapeutics, Inc. One Corporate Dr., 2nd Floor South San Francisco, CA 94080 November 14, 2024 VIA EDGAR AND E-MAIL United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Daniel Crawford Re: Aligos Therapeutics, Inc. Registration Statement on Form S-3 (Registration No. 333-283041) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333- 283041) (the “Registration Statement”) of Aligos Therapeutics, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on November 18, 2024, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Mark Roeder at (650) 463-3043. Thank you for your assistance in this matter. Very truly yours, ALIGOS THERAPEUTICS, INC. By: /s/ Lesley Ann Calhoun Lesley Ann Calhoun Executive Vice President and Chief Financial Officer CC: Lawrence M. Blatt, Ph.D., Aligos Therapeutics, Inc. Mark V. Roeder, Latham & Watkins LLP John Williams, Latham & Watkins LLP