United States securities and exchange commission logo

                          August 24, 2023

       Jeff Boerneke
       General Counsel
       Gossamer Bio, Inc.
       3013 Science Park Road
       San Diego, CA 92121

                                                        Re: Gossamer Bio, Inc.
Statement on Form S-3
                                                            Filed August 18,
                                                            File No. 333-274056

       Dear Jeff Boerneke:

              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 Lauren
Hamill at 303-844-1008 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Kevin Reyes