July 16, 2019 William Plovanic President and Chief Financial Officer Obalon Therapeutics, Inc. 5421 Avenida Encinas, Suite F Carlsbad, California 92008 Re: Obalon Therapeutics, Inc. Registration Statement on Form S-1 Filed June 21, 2019 File No. 333-232276 Dear Mr. Plovanic: We have limited our review of your registration statement to those issues we have addressed in our 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. Form S-1 filed June 21, 2019 Our restated certificate of incorporation designates the Court of Chancery of the State of Delaware, page 70 1. We note that your forum selection provision identifies the Court of Chancery of the State of Delaware as the exclusive forum for certain litigation, including any "derivative action." Please disclose whether this provision applies to actions arising under the Securities Act or Exchange Act. In that regard, we note that Section 27 of the Exchange Act creates exclusive federal jurisdiction over all suits brought to enforce any duty or liability created by the Exchange Act or the rules and regulations thereunder, and Section 22 of the Securities Act creates concurrent jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder. If the provision applies to Securities Act claims, please also William Plovanic Obalon Therapeutics, Inc. July 16, 2019 Page 2 revise your prospectus to state that there is uncertainty as to whether a court would enforce such provision and that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Thomas Jones at 202-551-3602 or Russell Mancuso, Branch Chief, at 202- 551-3617 with any questions. Sincerely, FirstName LastNameWilliam Plovanic Division of Corporation Finance Comapany NameObalon Therapeutics, Inc. Office of Electronics and Machinery July 16, 2019 Page 2 cc: B. Shayne Kennedy FirstName LastName