TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 24, 2023 Jeff Boerneke General Counsel Gossamer Bio, Inc. 3013 Science Park Road San Diego, CA 92121 Re: Gossamer Bio, Inc. Registation Statement on Form S-3 Filed August 18, 2023 File No. 333-274056 Dear Jeff Boerneke: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Kevin Reyes