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                               June 3, 2020

       Ren e Aguiar-Lucander
       Chief Executive Officer
       Calliditas Therapeutics AB
       Kungsbron 1, C8
       SE-111 22
       Stockholm, Sweden

                                                        Re: Calliditas
Therapeutics AB
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed June 1, 2020
                                                            File No. 333-238244

       Dear Ms. Aguiar-Lucander:

             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.

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

       Exhibit 5.1, page II-2

   1.                                                   The legality opinion
that you file to satisfy your obligations under Regulation S-K Item
                                                        601(b)(5) should not
assume conclusions of law that are necessary for the ultimate
                                                        opinion. Please revise
assumptions (g), (i), (j) and (k) of the legality opinion or tell us
                                                        why those assumptions
are appropriate.
 Ren e Aguiar-Lucander
FirstNameTherapeutics AB Aguiar-Lucander
Calliditas LastNameRen e
Comapany NameCalliditas Therapeutics AB
June 3, 2020
Page 2
June 3, 2020 Page 2
FirstName LastName
       You may contact Sasha Parikh at 202-551-3627 or Lynn Dicker at
202-551-3616 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Tim Buchmiller at 202-551-3635 or Suzanne Hayes at 202-551-3675 with
any other
questions.



                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Life Sciences
cc:      Michael Rosenberg, Esq.