SEC Company Response from Damora Therapeutics, (DMRA) — Nov 10, 2021
Damora Therapeutics, Inc.
Date: Nov. 10, 2021 · CIK: 0001800315 · Accession: 0001564590-21-056165
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File numbers found in text: 333-260778
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CORRESP 1 filename1.htm glto-corresp.htm GALECTO, INC. Ole Maaloes Vej 3 DK-2200 Copenhagen N Denmark November 10, 2021 Via EDGAR Transmission United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Galecto, Inc.: Registration Statement on Form S-3 filed November 4, 2021 (File No. 333-260778) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Galecto, Inc., a Delaware corporation (the “Company”), hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to November 12, 2021, at 4:01 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. If you have any questions regarding this request, please contact William A. Magioncalda of Goodwin Procter LLP at (212) 459-7247. [Remainder of Page Intentionally Left Blank] Sincerely, GALECTO, INC. /s/ Jonathan Freve Name: Jonathan Freve Title: Chief Financial Officer cc: Edwin O’Connor, Esq., Goodwin Procter LLP William A. Magioncalda, Esq., Goodwin Procter LLP