TEXT-EXTRACT 2 filename2.txt February 14, 2020 Pat Cotroneo Senior Vice President and Chief Financial Officer FIBROGEN INC 409 Illinois Street San Francisco, CA 94158 Re: FIBROGEN INC. Form 10-K for the Year Ended December 31, 2018 Filed February 27, 2019 File No. 001-36740 Dear Mr. Cotroneo: We have reviewed your January 31, 2020 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 20, 2019 letter. Form 10-K for the Year Ended December 31, 2018 Item 1. Business Pamrevlumab For The Treatment of Fibrosis and Cancer Clinical Development of Pamrevlumab, page 28 1. We note your response to prior comment 1 and your definition of the term "safety signal." Please provide us proposed disclosure for use in future filings that identifies all serious adverse event (SAE) determined by the principal investigator to be related to, or possibly related to Pamrevlumab. Alternatively, please disclose clearly that upon investigation it is your belief that there is no causal relationship between the investigational drug and these SAEs. Pat Cotroneo FIBROGEN INC February 14, 2020 Page 2 You may contact Sasha Parikh at 202-551-3627 or Rolf Sundwall at 202-551-3105 if you have any questions. FirstName LastNamePat Cotroneo Sincerely, Comapany NameFIBROGEN INC Division of Corporation Finance February 14, 2020 Page 2 Office of Life Sciences FirstName LastName