| DANIEL M. MILLER Partner (604) 630-5199 FAX (604) 687-8504 miller.dan@dorsey.com |
October 30, 2024
Division of Corporation Finance
Office of Life Sciences
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Jimmy McNamara and Joe McCann
| Re: | Aptose Biosciences Inc. |
Registration Statement on Form S-1
Filed August 2, 2024
File No. 333-281201
Dear Sirs and Mesdames:
On behalf of our client, Aptose Biosciences Inc. (the “Company”), and pursuant to the Securities Act of 1933, as amended (the “Act”), and the rules and regulations thereunder, we transmit for your review the Company’s response to the Staff’s letter of comment, dated August 2, 2024 (the “Comment Letter”), in respect of the above noted filing. The Company’s response below is keyed to the heading and comment number contained in the Comment Letter.
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. |
The requested disclosure has been provided on the cover page of the prospectus.
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