Goldman Sachs & Co. LLC

200 West Street,

New York, New York 10282-2198

Jefferies LLC

520 Madison Avenue

New York, NY 10022

July 16, 2018

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Attention: Mary Beth Breslin, Branch Chief
     Suzanne Hayes, Assistant Director
     Jeffrey Gabor, Staff Attorney
     James Rosenberg, Senior Assistant Chief Accountant
     Lisa Vanjoske, Assistant Chief Accountant
     Mark Brunhofer, Senior Accounting Examiner


Re: Allakos Inc.
     Registration Statement on Form S-1 (File No. 333-225836)
     Request for Acceleration of Effective Date

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, as representatives of the several underwriters, hereby join in the request of Allakos Inc. (the “Company”) for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 4:00 PM, Eastern Time, on July 18, 2018, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that we have carried out the following distribution of the Company’s Preliminary Prospectus dated July 9, 2018:


  (i) Dates of distribution: July 9, 2018 through the date hereof


  (ii) Number of prospective underwriters to which the preliminary prospectus was furnished: 3


  (iii) Number of prospectuses furnished to investors: approximately 816


  (iv) Number of prospectuses distributed to others, including the Company, the Company’s counsel, independent accountants, and underwriters’ counsel: approximately 39

We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Very truly yours,
Acting severally on behalf of themselves and the several Underwriters

/s/ David Bauer

  Name: David Bauer
  Title:   Managing Director

/s/ Charlie Glazer

  Name: Charlie Glazer
  Title:   Senior Vice President

[Signature Page to Underwriters’ Acceleration Request]