CORRESP

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