24 School Street, 2nd Floor
Boston, MA 02108
June 30, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Joshua R. Gorsky
| Re: | Allarity Therapeutics, Inc. |
Registration Statement on Form S-1 (File No. 333-272469)
Request for Acceleration
Requested Date: July 5, 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-1, as amended, (File No. 333-272469) be accelerated so that the same will become effective at 5:30 p.m., Eastern Time, on July 5, 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 | |