TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 10, 2020 Sukhi Jagpal Chief Financial Officer Sierra Oncology, Inc. 2150 885 West Georgia Street Vancouver, British Columbia, Canada V6C 3E8 Re: Sierra Oncology, Inc. Registration Statement on Form S-3 File No. 333-241443 Filed August 6, 2020 Dear Mr. Jagpal: 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 Courtney Lindsay at (202) 551-7237 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences