United States securities and exchange commission logo May 17, 2023 Shoshana Shendelman, Ph.D. President and Chief Executive Officer Applied Therapeutics Inc. 545 Fifth Avenue, Suite 1400 New York, NY 10017 Re: Applied Therapeutics Inc. Registration Statement on Form S-3 Filed May 12, 2023 File No. 333-271887 Dear Shoshana 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael J. Hong, Esq.