United States securities and exchange commission logo December 27, 2022 Lesley Ann Calhoun Chief Financial Officer Aligos Therapeutics, Inc. One Corporate Drive, 2nd Floor South San Francisco, California Re: Aligos Therapeutics, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed March 10, 2022 File No. 001-39617 Dear Lesley Ann Calhoun: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences