TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 7, 2023 John Umstead Chief Financial Officer G1 Therapeutics, Inc. 700 Park Offices Drive, Suite 200 Research Triangle Park, North Carolina 27709 Re: G1 Therapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 1, 2023 File No. 001-38096 Dear John Umstead: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Exhibits Exhibit 23.1 Consent of PricewaterhouseCoopers LLP, page 112 1. Please amend your filing to include a signed consent from PricewaterhouseCoopers LLP. John Umstead FirstName LastName G1 Therapeutics, Inc. John Umstead Comapany April NameG1 Therapeutics, Inc. 7, 2023 April 27, 2023 Page 2 Page FirstName LastName In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Frank Wyman at 202-551-3660 or Mary Mast at 202-551-3613 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences