United States securities and exchange commission logo November 10, 2020 Sidney Chan Chief Executive Officer ALR Technologies Inc. 7400 Beaufont Springs Dr. Suite 300 Richmond, Virginia 23225 Re: ALR Technologies Inc. Registration Statement on Form S-1 Filed November 4, 2020 File No. 333-249835 Dear Mr. Chan: 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 Asia Timmons-Pierce at 202-551-3754 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing