24 School Street, 2nd Floor
Boston, MA 02108
October 17, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Dillion Hagius
| Re: | Allarity Therapeutics, Inc. |
Registration Statement on Form S-3 (File No. 333-274923)
Request for Acceleration
Requested Date: October 19, 2023
Requested Time: 5:00 p.m. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests that the effective date of its Registration Statement on Form S-3, as amended, (File No. 333-274923) be accelerated so that the same will become effective at 5:00 p.m., Eastern Time, on October 19, 2023, or as soon thereafter as is practicable.
If you have any questions regarding this request, please contact our counsel Daniel B. Eng of Lewis Brisbois Bisgaard & Smith LLP at (415) 262-8508.
| Very Truly Yours, | ||
| Allarity Therapeutics, Inc. | ||
| By: | /s/ James G. Cullem | |
| Name: | James G. Cullem | |
| Title: | Chief Executive Officer | |