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                          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.