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                     January 3, 2024

       Diantha Duvall
       Chief Financial Officer
       Curis, Inc.
       128 Spring Street
       Building C - Suite 500
       Lexington, Massachusetts 02421

                                                        Re: Curis, Inc.
                                                            Form 10-K for 
Fiscal Year Ended December 31, 2022
                                                            File No. 000-30347

       Dear Diantha Duvall:

              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.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Life Sciences