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                          December 21, 2023

       Matthias Alder
       Chief Executive Officer
       Gain Therapeutics, Inc.
       4800 Montgomery Lane, Suite 220
       Bethesda, Maryland 20814

                                                        Re: Gain Therapeutics,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed December 19,
2023
                                                            File No. 333-276145

       Dear Matthias Alder:

              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 Tim
Buchmiller at 202-551-3635 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Steven M. Skolnick,
Esq.