June 28, 2019

Bernard Coulie
Chief Executive Officer
Pliant Therapeutics, Inc.
260 Littlefield Avenue
South San Francisco, CA 94080

       Re: Pliant Therapeutics, Inc.
           Amendment No. 1 to
           Draft Registration Statement on Form S-1
           Submitted June 20, 2019
           CIK No. 0001746473

Dear Dr. Coulie:

      We have reviewed your amended draft registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Amendment No. 1 to Draft Registration Statement on Form S-1

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Comparison of the Years Ended December 31, 2017 and 2018
Research and Development, page 80

1.     Refer to our prior comment 3. Please revise to quantify, for each period
presented, your
       research and development expenses by the types of costs you disclosed on
pages 78 and
       79.
 Bernard Coulie
Pliant Therapeutics, Inc.
June 28, 2019
Page 2
Licensed IP, page 130

2.       We note your response to our prior comment 8 and reissue in part.
Please revise your
         disclosure in this section to clarify the extent to which you are or
expect to utilize these
         licensed patent families in your business. Also, to the extent you
believe you are not
         required to file the license agreement with the Regents of the
University of California as
         an exhibit to your registration statement, please confirm that the
company does not
         currently or expect to depend on the license to a material extent.
Refer to Item
         601(b)(10)(ii)(B) of Regulation S-K.
Exhibits and Financial Statement Schedules, page II-3

3.       We note your response to our prior comment 13 and reissue in part.
Please file the
         Adimab Collaboration Agreement or, alternatively, provide us with your
analysis why this
         is not required.
       You may contact Andi Carpenter at 202-551-3645 or Sharon Blume at
202-551-3474 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Donald Field at 202-551-3680 or Justin Dobbie at 202-551-3469 with any
other
questions.



FirstName LastNameBernard Coulie                                Sincerely,
Comapany NamePliant Therapeutics, Inc.
                                                                Division of
Corporation Finance
June 28, 2019 Page 2                                            Office of
Healthcare & Insurance
FirstName LastName