Aligos Therapeutics, Inc.
One Corporate Dr., 2nd Floor
South San Francisco, CA 94080
November 17, 2021
VIA EDGAR AND E-MAIL
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Michael Davis
| Re: | Aligos Therapeutics, Inc. |
Registration Statement on Form S-3 (Registration No. 333-260774)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-260774) (the “Registration Statement”) of Aligos Therapeutics, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on November 19, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Mark Roeder at (650) 463-3043.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| ALIGOS THERAPEUTICS, INC. | ||
| By: | /s/ Lesley Ann Calhoun | |
| Lesley Ann Calhoun | ||
| Executive Vice President, Chief Financial Officer | ||
| CC: | Lawrence M. Blatt, Ph.D., Aligos Therapeutics, Inc. |
Lucinda Quan, Aligos Therapeutics, Inc.
Mark V. Roeder, Latham & Watkins LLP
John Williams, Latham & Watkins LLP