<SEC-DOCUMENT>0001193125-20-277052.txt : 20201127
<SEC-HEADER>0001193125-20-277052.hdr.sgml : 20201127
<ACCEPTANCE-DATETIME>20201026165951
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-20-277052
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20201026

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Galecto Inc.
		CENTRAL INDEX KEY:			0001800315
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				371957007
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		GALECTO BIOTECH AB
		STREET 2:		OLE MAALOES VEJ3
		CITY:			COPENHAGEN
		STATE:			G7
		ZIP:			DK-2200
		BUSINESS PHONE:		45-70-70-52-10

	MAIL ADDRESS:	
		STREET 1:		GALECTO BIOTECH AB
		STREET 2:		OLE MAALOES VEJ3
		CITY:			COPENHAGEN
		STATE:			G7
		ZIP:			DK-2200

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Galecto Inc.
		DATE OF NAME CHANGE:	20200116
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>CORRESP</TITLE>
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</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:20.00em; font-size:8pt; font-family:Times New Roman">Goodwin&nbsp;Procter&nbsp;LLP</P> <P STYLE="font-size:6pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:20.00em; font-size:8pt; font-family:Times New Roman">620&nbsp;8th&nbsp;Avenue</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:20.00em; font-size:8pt; font-family:Times New Roman">New&nbsp;York,&nbsp;NY&nbsp;10018</P> <P STYLE="font-size:6pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:20.00em; font-size:8pt; font-family:Times New Roman">goodwinlaw.com</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:20.00em; font-size:8pt; font-family:Times New Roman">+1&nbsp;212&nbsp;813&nbsp;8800</P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">October&nbsp;26, 2020 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Life Sciences </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Attention:</P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Donald Field</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Susan Block</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Kristin Lochhead</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">Kate Tillan</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="right"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Re:&nbsp;&nbsp;&nbsp;</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>Galecto, Inc.</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>Erez Chimovits, S&oslash;ren Lemonius, Chandra Leo and Karen Wagner</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"><B>Resignation Letters</B></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Field: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of Galecto, Inc. (the &#147;<B>Company</B>&#148;), we submit the enclosed resignation letters (the &#147;<B>Resignation
Letters</B>&#148;)<B> </B>of Erez Chimovits, S&oslash;ren Lemonius, Chandra Leo and Karen Wagner, each a member of the board of directors (the &#147;<B>Board</B>&#148;)<B> </B>of the Company. Each of the Resignation Letters was previously delivered
to the Company to inform it that each of Mr.&nbsp;Chimovits, Mr.&nbsp;Lemonius, Dr.&nbsp;Leo and Dr.&nbsp;Wagner, respectively, will automatically resign as a member of the Board effective as of immediately prior to, and contingent upon, the
effectiveness of the Company&#146;s registration statement on Form <FONT STYLE="white-space:nowrap">S-1,</FONT> and that Mr.&nbsp;Chimovits, Mr.&nbsp;Lemonius, Dr.&nbsp;Leo and Dr.&nbsp;Wagner, respectively, will not be responsible for any part of
such registration statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This letter is being furnished to the staff of the Division of Corporation Finance (the
&#147;<B>Staff</B>&#148;) of the U.S. Securities and Exchange Commission in accordance with Section&nbsp;11(b)(1) of the Securities Act of 1933, as amended, to notify the Staff that Mr. Chimovits, Mr. Lemonius, Dr. Leo and Dr. Wagner, respectively,
will not be responsible for the contents of the Company&#146;s registration statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> (File No.&nbsp;333-248719), including any amendments thereto. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you should have any questions regarding these matters, please contact the undersigned at (212) 813&#150;8853. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD VALIGN="top">Sincerely,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Edwin M. O&#146;Connor</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Edwin M. O&#146;Connor, Esq.</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc:&nbsp;&nbsp;&nbsp;&nbsp;Hans Schambye, Chief Executive Officer, <I>Galecto, Inc.</I> </P>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;24, 2020 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Galecto, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ole Maaloes Vej 3, </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">DK-2200</FONT> Copenhagen N </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Denmark </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Re: Resignation as a Director </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">To the Board of Directors: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">I, Erez Chimovits,
write to inform you that I hereby automatically resign from the board of directors (the &#147;Board&#148;) of Galecto, Inc. (the &#147;Company&#148;) and its subsidiaries, and all committees of the Board of the Company and its subsidiaries,
effective as of immediately prior to, and contingent upon, the effectiveness of the Company&#146;s registration statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> in connection with the Company&#146;s initial public offering, and that I
will not be responsible for any part of such registration statement. In the event that such registration is not effective prior to November&nbsp;30, 2020, this letter of resignation shall be deemed withdrawn without having been given effect. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Erez Chimovits</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Erez Chimovits</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">89 Medinat Hayehudim St. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Building E </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Herzliya 4614001 Israel
</P>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;24, 2020 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Galecto, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ole Maaloes Vej 3, </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">DK-2200</FONT> Copenhagen N </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Denmark </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Re: Resignation as a Director </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">To the Board of Directors: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">I, S&oslash;ren
Lemonius, write to inform you that I hereby automatically resign from the board of directors (the &#147;Board&#148;) of Galecto, Inc. (the &#147;Company&#148;) and its subsidiaries, and all committees of the Board of the Company and its
subsidiaries, effective as of immediately prior to, and contingent upon, the effectiveness of the Company&#146;s registration statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> in connection with the Company&#146;s initial public
offering, and that I will not be responsible for any part of such registration statement. In the event that such registration is not effective prior to November&nbsp;30, 2020, this letter of resignation shall be deemed withdrawn without having been
given effect. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ S&oslash;ren Lemonius</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">S&oslash;ren Lemonius</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Store Strandstr&aelig;de 18, </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><FONT STYLE="white-space:nowrap">DK-1255</FONT> Copenhagen, Denmark </P>
</DIV></Center>


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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;25, 2020 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Galecto, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ole Maaloes Vej 3, </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">DK-2200</FONT> Copenhagen N </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Denmark </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Re: Resignation as a Director </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">To the Board of Directors: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">I, Chandra Leo,
write to inform you that I hereby automatically resign from the board of directors (the &#147;Board&#148;) of Galecto, Inc. (the &#147;Company&#148;) and its subsidiaries, and all committees of the Board of the Company and its subsidiaries,
effective as of immediately prior to, and contingent upon, the effectiveness of the Company&#146;s registration statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> in connection with the Company&#146;s initial public offering, and that I
will not be responsible for any part of such registration statement. In the event that such registration is not effective prior to November&nbsp;30, 2020, this letter of resignation shall be deemed withdrawn without having been given effect. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Chandra Leo</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Chandra Leo</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Suite <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">4-212-2,</FONT></FONT> 23 Lime
Tree Bay Ave. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">P.O. Box 30852 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Grand Cayman, <FONT STYLE="white-space:nowrap">KY1-1204,</FONT> Cayman Islands. </P>
</DIV></Center>


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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;24, 2020 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Galecto, Inc. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ole Maaloes Vej 3, </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><FONT STYLE="white-space:nowrap">DK-2200</FONT> Copenhagen N </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Denmark </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Re: Resignation as a Director </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">To the Board of Directors: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">I, Karen Wagner,
write to inform you that I hereby automatically resign from the board of directors (the &#147;Board&#148;) of Galecto, Inc. (the &#147;Company&#148;) and its subsidiaries, and all committees of the Board of the Company and its subsidiaries,
effective as of immediately prior to, and contingent upon, the effectiveness of the Company&#146;s registration statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> in connection with the Company&#146;s initial public offering, and that I
will not be responsible for any part of such registration statement. In the event that such registration is not effective prior to November&nbsp;30, 2020, this letter of resignation shall be deemed withdrawn without having been given effect. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Karen Wagner</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Karen Wagner</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Avenida de la Libertad, 25 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">4 <FONT STYLE="white-space:nowrap">A-B,</FONT> 20004, San Sebastian, Spain </P>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
