United States securities and exchange commission logo February 11, 2021 Thomas Russo Chief Financial Officer ASSEMBLY BIOSCIENCES, INC. 331 Oyster Point Blvd. Fourth Floor South San Francisco, CA 94080 Re: ASSEMBLY BIOSCIENCES, INC. Form 10-K for the Year Ended December 31, 2019 Filed March 4, 2020 File No. 001-35005 Dear Mr. Russo: 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 Life Sciences