December 13, 2018

Sheila Gujrathi, M.D.
President and Chief Executive Officer
Gossamer Bio, Inc.
3013 Science Park Road, Suite 200
San Diego, California 92121

       Re: Gossamer Bio, Inc.
           Amendment No. 1 to Draft Registration Statement on Form S-1
           Submitted November 29, 2018
           CIK No. 0001728117

Dear Dr. Gujrathi:

      We have reviewed your amended draft registration statement and have the
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional

Amendment No. 1 to DRS on Form S-1

Prospectus Summary, page 1

1.     We note your response to prior comment 1 regarding your belief that the
       programs provide investors with information about the scope of your
current and future
       development focus areas. However, your revised narrative disclosure
regarding your BKT
       inhibitors and small molecule cancer metabolism modulators appear to
indicate that these
       programs are still in very preliminary stages. Please tell us why it is
not sufficient to
       provide information to investors about these early programs in narrative
form, and why
       you believe it is appropriate to highlight them with the same level of
prominence as your
       other programs in graphic form in the Prospectus Summary.
 Sheila Gujrathi, M.D.
Gossamer Bio, Inc.
December 13, 2018
Page 2
2.    We note your revised disclosures and response to prior comment 3. Please
disclose the
      serious adverse event that occurred in a Phase 1 trial. You may explain
that the event
      occurred at a dose of 160 mg, and also disclose the highest dose being
used or expected to
      be used for your current trials for GB001.
Business, page 91

3.    We note your revised disclosures on page F-16. Please revise this section
to add
      disclosure regarding your payment obligations under the merger agreement
for Adhaere
      Pharmaceuticals, Inc.
License Agreements, page 112

4.    We acknowledge your revised disclosures in response to prior comment 15.
      there does not appear to be any revised disclosures to address that the
licensed intellectual
      property under the Pulmokine agreement includes rights licensed by
Pulmokine from two
      third parties. Please revise accordingly, including any material terms of
those agreements
      that affect your agreement with Pulmokine, as well as the effects of any
termination of the
      third-party licenses. Please also address the effects of any termination
of the UC Regents
      license under the Aerpio agreement, if any.
        You may contact Vanessa Robertson at 202-551-3649 or Lisa Vanjoske at
if you have questions regarding comments on the financial statements and
matters. Please contact Dorrie Yale at 202-551-8776 or Mary Beth Breslin at
202-551-3625 with
any other questions.

FirstName LastNameSheila Gujrathi, M.D.
                                                            Division of
Corporation Finance
Comapany NameGossamer Bio, Inc.
                                                            Office of
Healthcare & Insurance
December 13, 2018 Page 2
cc:       Matthew Bush
FirstName LastName