Aligos Therapeutics, Inc.
One Corporate Dr., 2nd Floor
South San Francisco, CA 94080
November 14, 2024
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: Daniel Crawford
Re: | Aligos Therapeutics, Inc. |
Registration Statement on Form S-3 (Registration No. 333-283041) |
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- 283041) (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 18, 2024, 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 and Chief Financial Officer |
CC: | Lawrence M. Blatt, Ph.D., Aligos Therapeutics, Inc. |
Mark V. Roeder, Latham & Watkins LLP |
John Williams, Latham & Watkins LLP |