United States securities and exchange commission logo





                              October 29, 2021

       Richard Katz
       Chief Financial Officer
       Allena Pharmaceuticals, Inc.
       One Newton Executive Park
       Suite 202
       Newton, MA 02462

                                                        Re: Allena
Pharmaceuticals, Inc.
                                                            Form 10-K for the
fiscal year ended December 31, 2020
                                                            Filed March 11,
2021
                                                            Form 10-Q for the
fiscal quarter ended June 30, 2021
                                                            Filed August 12,
2021
                                                            File No. 001-38268

       Dear Mr. Katz:

              We have reviewed your filings and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2020

       Exhibits 31.1 and 31.2 , page 1

   1.                                                   We note the officer
certifications provided in Exhibits 31.1 and 31.2 do not include the
                                                        language required in
paragraph 4(b.) Please amend the filing to provide revised
                                                        certifications. Ensure
the revised certifications refer to the Form 10-K/A and are currently
                                                        dated. You may file an
abbreviated amendment that is limited to the cover page,
                                                        explanatory note,
signature page and paragraphs 1, 2, 4 and 5 of the certification. Refer to
                                                        Exchange Act Rule
13a-14(a) and Item 601(b)(31) of Regulation S-K.
 Richard Katz
Allena Pharmaceuticals, Inc.
October 29, 2021
Page 2
Form 10-Q for the Quarterly Period Ended June 30, 2021

Exhibits 31.1 and 31.2, page 1

2.       We note the officer certifications do not include the language
referring to internal control
         over financial reporting that should appear in the introductory
sentence of paragraph 4 and
         paragraph 4(b). Please amend the filing to include the correct
certifications. You may file
         an abbreviated amendment that includes a cover page, explanatory note,
signature page
         and paragraphs 1, 2, 4 and 5 of the certification. This comment also
applies to your
         Form 10-Q for the quarter ended March 31, 2021.
        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 Ibolya Ignat at (202) 551-3636 or Daniel Gordon at (202)
551-3486 if
you have any questions.



FirstName LastNameRichard Katz                                 Sincerely,
Comapany NameAllena Pharmaceuticals, Inc.
                                                               Division of
Corporation Finance
October 29, 2021 Page 2                                        Office of Life
Sciences
FirstName LastName