United States securities and exchange commission logo May 3, 2022 Sidney Chan Chief Executive and Chief Financial Officer ALR Technologies, Inc. 7400 Beaufont Springs Dr , Suite 300 Richmond , Virginia 23225 Re: ALR Technologies, Inc. Form 10-K for the Year Ended December 31, 2021 Filed March 22, 2022 File No. 000-30414 Dear Mr. Chan: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Steven Brassard