United States securities and exchange commission logo

                       July 30, 2021

       Arnd Christ
       Chief Financial Officer
       Immatics Biotechnologies GmbH
       Machtlfinger Str. 11
       81379 Munich

                                                        Re: Immatics N.V.
                                                            Form 20-F for the
fiscal year ended December 31, 2020
                                                            Filed March 30,
                                                            File No. 001-39363

       Dear Mr. Christ:

              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.


                       Division of Corporation Finance

                       Office of Life Sciences