United States securities and exchange commission logo

                             July 26, 2022

       William Ho
       President and Chief Executive Officer
       IN8bio, Inc.
       350 5th Avenue, Suite 5330
       New York, New York 10118

                                                        Re: IN8bio, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted July 20,
                                                            CIK No. 0001740279

       Dear Mr. Ho:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 Abby
Adams at (202) 551-6902 with any questions.


                             Division of Corporation Finance

                             Office of Life Sciences
       cc:                                              Joshua A. Kaufman, Esq.