United States securities and exchange commission logo




                                                                                
                          December 29, 2022

       Peter Hoang
       Chief Executive Officer
       Marker Therapeutics, Inc.
       4551 Kennedy Commerce Dr.
       Houston, Texas 77027

                                                        Re: Marker 
Therapeutics, Inc.
                                                            Registration 
Statement on Form S-1
                                                            Filed December 23, 
2022
                                                            File No. 333-268979

       Dear Peter Hoang:

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

               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 Cindy 
Polynice at 202-551-8707 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Life Sciences