TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 19, 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 completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Life Sciences