December 18, 2019

Shoshana Shendelman, Ph.D.
Chief Executive Officer
Applied Therapeutics, Inc.
545 5th Avenue, Suite 1400
New York, NY 10017

       Re: Applied Therapeutics Inc.
           Registration Statement on Form S-1
           Filed December 13, 2019
           File No. 333-235504

Dear Mr. Shendelman:

       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 Ada D. Sarmento at 202-551-3798 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Life
Sciences
cc:    Andrea L. Nicolas, Esq.