TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 31, 2024 Jun Yoon Chief Financial Officer Structure Therapeutics Inc. 601 Gateway Blvd., Suite 900 South San Francisco, California 94080 Re: Structure Therapeutics Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-41608 Dear Jun Yoon: We have reviewed your May 24, 2024 response to our comment letter and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our May 22, 2024 letter. Annual Report on Form 10-K Risk Factors Risks Related to Our Reliance on Third Parties We rely on third parties for the manufacture of our product candidates for preclinical and clinical development..., page 82 1. We note your response to prior comment 1. Please revise your proposed disclosure to explain that the current U.S. House of Representatives version of the BIOSECURE Act identifies WuXi AppTec and WuXi Biologics as biotechnology companies of concern and clarify whether WuXi STA is a subsidiary or affiliate of WuXi AppTec and/or WuXi Biologics. Jun Yoon FirstName LastNameJun Yoon Structure Therapeutics Inc. Comapany May NameStructure Therapeutics Inc. 31, 2024 May 31, Page 2 2024 Page 2 FirstName LastName Please contact Gary Newberry at 202-551-3761 or Lynn Dicker at 202-551-3616 if you have questions regarding comments on the financial statements and related matters. Please contact Doris Stacey Gama at 202-551-3188 or Joshua Gorsky at 202-551-7836 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences