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                        August 29, 2023

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

                                                        Re: Immatics N.V.
                                                            Registration 
Statement on Form F-3
                                                            Filed August 25, 
2023
                                                            File No. 333-274218

       Dear Edward Sturchio:

              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 Jimmy 
McNamara at 202-551-7349 with any questions.



                                                                                
                        Sincerely,

                                                                                
                        Division of Corporation Finance
                                                                                
                        Office of Life Sciences
       cc:                                              Yasin Keshvargar