Obalon Therapeutics, Inc.
5421 Avenida Encinas, Suite F
Carlsbad, CA 92008

February 27, 2020

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Paul Fischer     

Re: Obalon Therapeutics, Inc.

Registration Statement on Form S-1

File No. 333-236327

Dear Mr. Fischer:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Obalon Therapeutics, Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 4:30 p.m. Eastern Standard Time on February 28, 2020, 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 B. Shayne Kennedy at (714) 755-8181.

Thank you for your assistance in this matter.

[Signature Page Follows]

Very truly yours,

OBALON THERAPEUTICS, INC., a

Delaware corporation

By:    /s/ William Plovanic

Name:    William Plovanic

Title:    President and Chief Executive Officer

cc:    B. Shayne Kennedy, Latham & Watkins LLP