July 2, 2024

Garry Neil
Chief Executive Officer
Avalo Therapeutics, Inc.
540 Gaither Road, Suite 400
Rockville, MD 20850

       Re: Avalo Therapeutics, Inc.
           Registration Statement on Form S-3
           Filed June 6, 2024
           File No. 333-279992
Dear Garry Neil:

       We have reviewed your registration statement and have the following
comments.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies to your facts
and circumstances
or do not believe an amendment is appropriate, please tell us why in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments.

Registration Statement on Form S-3
Cover Page

1.     Please revise the prospectus cover page header to quantify the number of
warrants being
       registered. Please also revise your prospectus cover page to reflect
your disclosure on
       page 8 that the Series C non-voting convertible preferred stock and
warrants are not
       convertible or exercisable for shares of common stock without the
approval of your
       stockholders and therefore may not have any value.
Selling Stockholders, page 13

2.     With respect to the shares to be offered for resale by each selling
stockholder that is a
       legal entity, please disclose the natural person(s) who exercise the
sole or shared voting
       and/or dispositive powers with respect to the shares to be offered by
that stockholder.
General

3.     As you are aware, the staff is currently reviewing your Annual Report on
Form 10-K for
 July 2, 2024
Page 2

       the fiscal year ended December 31, 2023 and has issued comments in
connection with
       that review. Please note that we will not be in a position to declare
this registration
       statement effective until you have resolved all comments on the Form
10-K, including
       making conforming revisions to this S-3 with respect to any comments
that also pertain to
       your disclosures in this registration statement.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Gary Newberry at 202-551-3761 or Lynn Dicker at
202-551-3616 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Lauren Hamill at 303-844-1008 or Alan Campbell at 202-551-4224 with any
other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:   Andrew Gibbons