United States securities and exchange commission logo December 9, 2020 Jielun Zhu Chief Financial Officer I-Mab Suite 802, West Tower, OmniVision 88 Shangke Road, Pudong District Shanghai, 201210 People s Republic of China Re: I-Mab Registration Statement on Form F-1 Filed December 1, 2020 File No. 333-251050 Dear Mr. Zhu: 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 Deanna Virginio at 202-551-4530 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Z. Julie Gao, Esq.