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SEC Company Response from Damora Therapeutics, (DMRA) — Dec 22, 2025

Damora Therapeutics, Inc.
Date: Dec. 22, 2025 · CIK: 0001800315 · Accession: 0001193125-25-327461

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File numbers found in text: 333-292175

Date
December 22, 2025
Author
Hans T. Schambye, M.D., Ph.D.
Form
CORRESP
Company
Damora Therapeutics, Inc.

Letter

Re: Galecto, Inc. Registration Statement on Form S-3 Filed on December 16, 2025 File No. 333-292175 (the “ Registration Statement ”) Request for Acceleration Dear Mr. Buchmiller, Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the “ Commission ”) under the Securities Act of 1933, as amended, Galecto, Inc. (the “ Company ”) hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it may become effective at 4:01 p.m., Eastern Time, on December 23, 2025, or as soon thereafter as practicable. The Company hereby authorizes each of Ryan A. Murr, Branden C. Berns, and Melanie E. Neary of Gibson, Dunn & Crutcher LLP, counsel to the Company, to make such request on its behalf. Once the Registration Statement is effective, please orally confirm the event with the Company’s counsel, Gibson, Dunn & Crutcher LLP by calling Melanie E. Neary at (415) 393-8243. The Company also respectfully requests that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to mneary@gibsondunn.com. Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Gibson, Dunn & Crutcher LLP, by calling Melanie E. Neary at (415) 393-8243.

Galecto, Inc. Ole Maaloes Vej 3 DK-2200 Copenhagen N Denmark 75 State Street Suite 100 Boston, MA 02109 (+45) 70 70 52 10 December 22, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Securities and Exchange Commission Washington, D.C. 20549 Attention: Tim Buchmiller

Very truly yours,
GALECTO, INC.

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CORRESP
 1
 filename1.htm

 CORRESP

 Galecto, Inc.
 Ole Maaloes Vej 3 DK-2200 Copenhagen N Denmark
 75 State Street Suite
100 Boston, MA 02109
 (+45) 70 70 52 10 December 22, 2025
 VIA EDGAR U.S. Securities and Exchange
Commission Division of Corporation Finance Office of Life
Sciences Securities and Exchange Commission Washington,
D.C. 20549 Attention: Tim Buchmiller

 Re:
 Galecto, Inc.
 Registration Statement on Form S-3
 Filed on December 16, 2025
 File No. 333-292175 (the “ Registration Statement ”)
 Request for Acceleration Dear
Mr. Buchmiller, Pursuant to Rule 461 of the Rules and Regulations of the Securities and Exchange Commission (the
“ Commission ”) under the Securities Act of 1933, as amended, Galecto, Inc. (the “ Company ”) hereby respectfully requests acceleration of the effective date of the Registration Statement, so that it
may become effective at 4:01 p.m., Eastern Time, on December 23, 2025, or as soon thereafter as practicable. The Company hereby authorizes each of Ryan A. Murr, Branden C. Berns, and Melanie E. Neary of Gibson, Dunn & Crutcher LLP,
counsel to the Company, to make such request on its behalf. Once the Registration Statement is effective, please orally confirm the event
with the Company’s counsel, Gibson, Dunn & Crutcher LLP by calling Melanie E. Neary at (415) 393-8243. The Company also respectfully requests that a copy of the written order from the Commission
verifying the effective time and date of the Registration Statement be sent to mneary@gibsondunn.com. Should any member of the staff of
the Commission have any questions or comments with respect to this request, please contact our counsel, Gibson, Dunn & Crutcher LLP, by calling Melanie E. Neary at (415) 393-8243.

 Very truly yours,

 GALECTO, INC.

 By:

 /s/ Hans T. Schambye, M.D., Ph.D.

 Hans T. Schambye, M.D., Ph.D.

 President, Chief Executive Officer and Director

 cc:
 Ryan A. Murr, Esq., Gibson, Dunn & Crutcher LLP
 Branden C. Berns, Esq., Gibson, Dunn & Crutcher LLP
 Melanie E. Neary, Esq., Gibson, Dunn & Crutcher LLP