United States securities and exchange commission logo

                          March 19, 2024

       David Chang, M.D., Ph.D.
       Chief Executive Officer
       Allogene Therapeutics, Inc.
       210 East Grand Avenue
       South San Francisco, CA 94080

                                                        Re: Allogene
Therapeutics, Inc.
Statement on Form S-3
                                                            Filed March 14,
                                                            File No. 333-277951

       Dear David Chang:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Tyler
Howes at 202-551-3370 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Asa M. Henin, Esq.