August 2, 2024

William G. Rice
Chief Executive Officer
Aptose Biosciences Inc.
Unit 120
12770 High Bluff Drive
San Diego, California 92130

       Re: Aptose Biosciences Inc.
           Registration Statement on Form S-1
           Filed August 2, 2024
           File No. 333-281201
Dear William G. Rice:

     We have conducted a limited review of your registration statement and have
the following
comment.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe this comment applies to your facts
and circumstances
or do not believe an amendment is appropriate, please tell us why in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1
Cover Page

1.     Please revise your cover page to disclose the date your best efforts
offering will terminate.
       Refer to Item 501(b)(8)(iii) of Regulation S-K for guidance.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 August 2, 2024
Page 2

       Please contact Jimmy McNamara at 202-551-7349 or Joe McCann at
202-551-6262 with
any questions.



                                                      Sincerely,

                                                      Division of Corporation
Finance
                                                      Office of Life Sciences
cc:   Dan Miller