United States securities and exchange commission logo March 29, 2022 Jaume Pons, Ph.D. Chief Executive Officer ALX Oncology Holdings, Inc. 323 Allerton Avenue South San Francisco, CA 94080 Re: ALX Oncology Holdings, Inc. Registration Statement on Form S-3 Filed March 25, 2022 File No. 333-263863 Dear Mr. Pons: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael Coke, Esq.