United States securities and exchange commission logo

                           August 7, 2020

       Edward Sturchio
       General Counsel
       Immatics N.V.
       2130 W. Holcombe Blvd., Suite 900
       Houston, Texas 77030

                                                        Re: Immatics N.V.
Statement on Form F-1
                                                            Filed July 31, 2020
                                                            File No. 333-240260

       Dear Mr. Sturchio:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Laura
Crotty at (202) 551-7614 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Mitchell S. Bloom