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                          July 6, 2023

       Niels Riedemann
       Chief Executive Officer
       InflaRx N.V.
       Winzerlaer Str. 2
       07745 Jena, Germany

                                                        Re: InflaRx N.V.
                                                            Registration 
Statement on Form F-3
                                                            Filed June 30, 2023
                                                            File No. 333-273058

       Dear Niels Riedemann:

              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 Alan 
Campbell at 202-551-4224 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Life Sciences
       cc:                                              Sophia Hudson, P.C.