TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 1, 2020 Edward Wholihan Chief Financial Officer Allena Pharmaceuticals, Inc. One Newton Executive Park, Suite 202 Newton, Massachusetts 02462 Re: Allena Pharmaceuticals, Inc. Registration Statement on Form S-3 File No. 333-250992 Filed November 30, 2020 Dear Mr. Wholihan: 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 Abby Adams at (202) 551-6902 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael Bison, Esq.