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CORRESP Filing

ALX ONCOLOGY HOLDINGS INC
Date: April 23, 2025 · CIK: 0001810182 · Accession: 0001193125-25-091436

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File numbers found in text: 333-285620

Date
April 23, 2025
Author
Harish Shantharam
Form
CORRESP
Company
ALX ONCOLOGY HOLDINGS INC

Letter

Re: ALX Oncology Holdings Inc. Registration Statement on Form S-3 Filed March 6, 2025 File No. 333-285620 Acceleration Request Requested Date: April 24, 2025 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. 333-285620) (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 Coke at (650) 565-3596 or Christina Poulsen at (650) 849-3245. Please direct any questions or comments regarding this acceleration request to Michael Coke or Christina Poulsen. [ Signature Page Follows ] AUSTIN 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

Wilson Sonsini Goodrich & Rosati Professional Corporation 650 Page Mill Road Palo Alto, California 94304-1050 O : 650.493.9300 F : 866.974.7329 April 23, 2025 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: Lauren Hamill

Securities and Exchange Commission April 23, 2025 Page

Sincerely,
ALX Oncology Holdings Inc.

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CORRESP
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 CORRESP

 Wilson Sonsini Goodrich & Rosati Professional Corporation
 650 Page Mill Road Palo Alto, California 94304-1050
 O : 650.493.9300 F : 866.974.7329
 April 23, 2025
 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:  Lauren Hamill

 Re:
 ALX Oncology Holdings Inc.
 Registration Statement on Form S-3
 Filed March 6, 2025
 File No. 333-285620 Acceleration Request
 Requested Date:   April 24, 2025
 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. 333-285620) (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 Coke at (650) 565-3596 or Christina Poulsen at (650) 849-3245.
 Please direct any questions or comments regarding this acceleration request to Michael Coke or Christina Poulsen.
 [ Signature Page Follows ]
 AUSTIN  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
 April 23, 2025 Page
 2

 Sincerely,

 ALX Oncology Holdings Inc.

 /s/ Harish Shantharam

 Harish Shantharam

 Chief Financial Officer

 cc:
 Jason Lettmann, ALX Oncology Holdings Inc.
 Michael Coke, Wilson Sonsini Goodrich & Rosati, Professional Corporation
 Christina Poulsen, Wilson Sonsini Goodrich & Rosati, Professional Corporation