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                           June 26, 2023

       William Rice
       Chief Executive Officer
       Aptose Biosciences Inc.
       251 Consumers Road, Suite 1105
       Toronto, Ontario, Canada M2J 4R3

                                                        Re: Aptose Biosciences
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 20, 2023
                                                            File No. 333-272752

       Dear William Rice:

              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 Dillon
Hagius at 202-551-7967 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Daniel Miller