United States securities and exchange commission logo

                          December 9, 2020

       Jielun Zhu
       Chief Financial Officer
       Suite 802, West Tower, OmniVision
       88 Shangke Road, Pudong District
       Shanghai, 201210
       People   s Republic of China

                                                        Re: I-Mab
Statement on Form F-1
                                                            Filed December 1,
                                                            File No. 333-251050

       Dear Mr. Zhu:

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

               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.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Z. Julie Gao, Esq.