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CORRESP
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 CORRESP

 Aligos Therapeutics, Inc.
 One Corporate Dr., 2nd Floor
 South San Francisco, CA 94080
 April 1, 2025 VIA EDGAR
 United States Securities and Exchange Commission Division of
Corporation Finance 100 F Street, N.E. Washington, D.C.
20549-6010

 Attention:

 Alan Campbell

 Re: 

 Aligos Therapeutics, Inc.

 Registration Statement on Form S-3 (Registration No. 333-286168)
 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. 333-286168) (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 April 3, 2025, 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,

 A LIGOS T HERAPEUTICS ,
I NC .

 By:

 /s/ Lesley Ann Calhoun

 Lesley Ann Calhoun

 Executive Vice President, Chief Operating Officer and Chief Financial Officer

 CC:
 Lawrence M. Blatt, Ph.D., Aligos Therapeutics, Inc.
 Mark V. Roeder, Latham & Watkins LLP
 John Williams, Latham & Watkins LLP