United States securities and exchange commission logo November 15, 2021 Lawrence Blatt, Ph.D. Chief Executive Officer Aligos Therapeutics, Inc. One Corporate Dr., 2nd Floor South San Francisco, CA 94080 Re: Aligos Therapeutics, Inc. Registration Statement on Form S-3 Filed November 4, 2021 File No. 333-260774 Dear Dr. Blatt: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Michael Davis at 202-551-4385 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Mark V. Roeder, Esq.