October 7, 2019 Ryan J. Watts President, Chief Executive Officer and Director Denali Therapeutics Inc. 161 Oyster Point Blvd South San Francisco, California 94080 Re: Denali Therapeutics Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 12, 2019 File No. 001-38311 Dear Dr. Watts: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences