TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 20, 2022 Eric Richman Chief Executive Officer Gain Therapeutics, Inc. 4800 Montgomery Lane, Suite 220 Bethesda, Maryland 20814 Re: Gain Therapeutics, Inc. Registration Statement on Form S-3 Filed May 18, 2022 File No. 333-265061 Dear Mr. Richman: 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 Joshua Gorsky at 202-551-7836 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Courtney T. Thorne, Esq.