SEC Comment Letter for Damora Therapeutics, (DMRA) — Nov 10, 2021
Damora Therapeutics, Inc.
Date: Nov. 10, 2021 · CIK: 0001800315 · Accession: 0000000000-21-013636
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File numbers found in text: 333-260778
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United States securities and exchange commission logo
November 10, 2021
Jonathan Freve
Chief Financial Officer
Galecto, Inc.
75 State Street, Suite 100
Boston, Massachusetts, 02109
Re:Galecto, Inc.
Registration Statement on Form S-3
Filed November 4, 2021
File No. 333-260778
Dear Mr. Freve:
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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Edwin O'Connor, Esq.