United States securities and exchange commission logo

                          August 6, 2021

       Harpreet Singh
       Chief Executive Officer and Director
       Immatics N.V.
       Paul-Ehrlich-Stra  e 15
       72076 T  bingen, Federal Republic of Germany

                                                        Re: Immatics N.V.
Statement on Form F-3
                                                            Filed August 2,
                                                            File No. 333-258351

       Dear Dr. Singh:

              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 Margaret
Schwartz at 202-551-7153 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              David Li, Esq.