J.P. Morgan Securities LLC
383 Madison Avenue
New York, New York 10179
Jefferies LLC
520 Madison Avenue
New York, New York 10022
Piper Sandler & Co.
800 Nicollet Mall, Suite 800
Minneapolis, Minnesota 55402
October 13, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Healthcare & Insurance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Attention: |
Vanessa Robertson Lynn Dicker J. Nolan McWilliams Justin Dobbie |
| Re: | Aligos Therapeutics, Inc. |
Registration Statement on Form S-1 (Registration No. 333-249077)
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we, as representatives of the several underwriters, hereby join in the request of Aligos Therapeutics, Inc. (the “Company”) for acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-249077) so that it becomes effective as of 4:30 PM, Washington, D.C. time, on October 15, 2020, or as soon as practicable thereafter, or at such other time thereafter as the Company or its outside counsel, Latham & Watkins LLP, may request by telephone to the staff of the U.S. Securities and Exchange Commission.
Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that we have carried out the following distribution of the Company’s preliminary prospectus dated October 9, 2020:
| (i) | Dates of distribution: October 9, 2020 through the date hereof |
| (ii) | Number of prospective underwriters to which the preliminary prospectus was furnished: 4 |
| (iii) | Number of preliminary prospectuses furnished to investors: approximately 628 |
| (iv) | Number of preliminary prospectuses distributed to others, including the Company, the Company’s counsel, independent accountants and underwriters’ counsel: approximately 26 |
The undersigned, as representatives of the several underwriters, advise that they have complied and will continue to comply, and each other participating underwriter has advised the undersigned that it has complied and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
| Very truly yours, J.P. MORGAN SECURITIES LLC JEFFERIES LLC PIPER SANDLER & CO.
Acting on behalf of themselves and the several underwriters
J.P. MORGAN SECURITIES LLC | ||||
| By: | /s/ Benjamin Burdett | |||
| Name: | Benjamin Burdett | |||
| Title: | Managing Director | |||
| JEFFERIES LLC | ||||
| By: | /s/ Dustin Tyner | |||
| Name: | Dustin Tyner | |||
| Title: | Managing Director | |||
| PIPER SANDLER & CO. | ||||
| By: | /s/ Chad Huber | |||
| Name: | Chad Huber | |||
| Title: | Managing Director | |||
[Signature Page - Underwriters’ Acceleration Request]