TEXT-EXTRACT 2 filename2.txt December 7, 2018 Alexey Margolin Chief Executive Officer Allena Pharmaceuticals, Inc. One Newton Executive Park, Suite 202 Newton, MA 02462 Re: Allena Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed December 3, 2018 File No. 333-228656 Dear Dr. Margolin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Dorrie Yale at 202-551-8776 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Daniel A. Lang