October 23, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
Acceleration Request for Registration Statement on Form S-1
File No. 333-249369
Requested Date: October 27, 2020
Requested Time: 4:00 p.m. Eastern Standard Time
Dear Mr. Field:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the Act), Galecto, Inc. (the Company) hereby requests that the effective date of the above-referenced registration statement (the Registration Statement) be accelerated to October 27, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Kyra Ayo Caros at (617) 570-1603. We also respectfully request that a copy of the written order from the Securities and Exchange Commission (the Commission) verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Kyra Ayo Caros, by email at email@example.com.
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If you have any questions regarding this request, please contact Kyra Ayo Caros of Goodwin Procter LLP at (617) 570-1603.
|Hans T. Schambye|
|President and Chief Executive Officer|
Jon Freve, Chief Financial Officer, Galecto, Inc.
Edwin M. OConnor, Esq., Goodwin Procter LLP