United States securities and exchange commission logo

                     February 29, 2024

       David Chang
       President and Chief Executive Officer
       Allogene Therapeutics, Inc.
       210 East Grand Avenue
       South San Francisco, California 94080

                                                        Re: Allogene
Therapeutics, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 31, 2022
                                                            Filed February 28,
                                                            File No. 001-38693

       Dear David Chang:

              We have completed our review of your filing. 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.


                     Division of Corporation Finance

                     Office of Life Sciences