United States securities and exchange commission logo

                          January 16, 2024

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

                                                        Re: IN8bio, Inc.
Statement on Form S-3
                                                            Filed January 12,
                                                            File No. 333-276504

       Dear William Ho:

              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 Daniel
Crawford at 202-551-7767 with any questions.


                          Division of Corporation Finance

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