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                          November 10, 2021

       Jonathan Freve
       Chief Financial Officer
       Galecto, Inc.
       75 State Street, Suite 100
       Boston, Massachusetts, 02109

                                                        Re: Galecto, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed November 4,
2021
                                                            File No. 333-260778

       Dear Mr. Freve:

              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 Daniel
Crawford at 202-551-7767 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Edwin O'Connor, Esq.