Correspondence 0001193125-23-230125 from ALX ONCOLOGY HOLDINGS INC (ALXO)
ALX ONCOLOGY HOLDINGS INC
Date: Sept. 7, 2023 · CIK: 0001810182 · Accession: 0001193125-23-230125
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File numbers found in text: 333-274314
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CORRESP 1 filename1.htm CORRESP Wilson Sonsini Goodrich & Rosati Professional Corporation 650 Page Mill Road Palo Alto, California 94304-1050 O: 650.493.9300 F: 650.493.6811 September 7, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Joshua Gorsky Re: ALX Oncology Holdings Inc. Registration Statement on Form S-3 Filed September 1, 2023 File No. 333-274314 Acceleration Request Requested Date: September 8, 2023 Requested Time: 4:05 p.m. Eastern Time, or as soon thereafter as practicable Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, ALX Oncology Holdings Inc. (the “Company”) hereby respectfully requests that the above-referenced Registration Statement on Form S-3 (File No. 333-274314) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Michael E. Coke at (650) 565-3596. Please direct any questions or comments regarding this acceleration request to Michael E. Coke at (650) 565-3596. [Signature Page Follows] AUSTIN BEIJING BOSTON BOULDER BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE Securities and Exchange Commission September 7, 2023 Page 2 Sincerely, ALX Oncology Holdings, Inc. /s/ Peter Garcia Peter Garcia Chief Financial Officer cc: Michael E. Coke, Wilson Sonsini Goodrich & Rosati, Professional Corporation Christina L. Poulsen, Wilson Sonsini Goodrich & Rosati, Professional Corporation