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                              December 19, 2022

       Guo-Liang Yu
       Chief Executive Officer
       Apollomics Inc.
       989 E. Hillsdale Blvd., Suite 220
       Foster City, CA 94404

                                                        Re: Apollomics Inc.
                                                            Amendment No. 1 to
Registration Statement on Form F-4
                                                            Filed December 15,
2022
                                                            File No. 333-268525

       Dear Guo-Liang Yu:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 5, 2022 letter.

       Amendment No. 1 to Registration Statement on Form F-4

       Information about Apollomics
       Drug Candidate Development Status, page 215

   1.                                                   We note your revised
disclosure in response to prior comment 6 and reissue in
                                                        part. Please remove the
third party trials from your pipeline table as disclosure indicates
                                                        you do not have any
direct financial interest in the development of these product
                                                        candidates by third
parties. We will not object to a narrative discussion of your rights to
                                                        access clinical trial
data and potential to benefit from feedback from regulators.
 Guo-Liang Yu
FirstName
ApollomicsLastNameGuo-Liang  Yu
           Inc.
Comapany19,
December  NameApollomics
              2022        Inc.
December
Page 2    19, 2022 Page 2
FirstName LastName
Employment Agreements, page 337

2.       Please file the employment agreements entered into with your executive
officers as
         exhibits to your registration statement. Refer to Item
601(b)(10)(ii)(A) of Regulation S-K
         for guidance.
       You may contact Christine Torney at 202-551-3652 or Kevin Vaughn at
202-551-3494 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Tyler Howes at 202-551-3370 or Christine Westbrook at 202-551-5019 with
any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences
cc:      Daniel Nussen, Esq.