Aligos Therapeutics, Inc.
One Corporate Dr., 2nd Floor
South San Francisco, CA 94080
November 22, 2023
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tim Buchmiller
| Re: | Aligos Therapeutics, Inc. |
Registration Statement on Form S-3
Filed November 17, 2023
Registration No. 333-275636
Dear Mr. Buchmiller:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Aligos Therapeutics, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on November 27, 2023, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. Please contact Mark V. Roeder of Latham & Watkins LLP, counsel to the Company, at (650) 463-3043, or in his absence, John C. Williams of Latham & Watkins LLP at (415) 395-8223, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Thank you for your assistance in this matter.
* * * *
| Sincerely, | ||
| 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. |
Mark V. Roeder, Latham & Watkins LLP
John C. Williams, Latham & Watkins LLP