June 26, 2019

Kerri-Ann Millar
Vice President, Finance
Cue Biopharma, Inc.
21 Erie St.
Cambridge, MA 02139

       Re: Cue Biopharma, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed March 14, 2019
           File No. 001-38327

Dear Ms. Millar:

      We have reviewed your filing and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2018

Item 15. Exhibits, Financial Statements and Schedules, page 62

1.    Please amend your filing to provide new certifications filed as Exhibits
31.1 and 31.2 to
      conform exactly to that provided in Item 601(b)(31) of Regulation S-K as
it relates to
      internal controls over financial reporting (ICFR). In this regard, the
introductory
      sentence in paragraph 4 should refer to ICFR as defined in the Exchange
Act and
      certification 4(b) should discuss your obligations related to ICFR.
Similarly, please amend
      the 10-Q for the quarterly period ended March 31, 2019.
        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.
 Kerri-Ann Millar
Cue Biopharma, Inc.
June 26, 2019
Page 2

        You may contact Vanessa Robertson at 202-551-3649 or Rolf Sundwall at
202-551-3105
if you have questions.



FirstName LastNameKerri-Ann Millar                      Sincerely,
Comapany NameCue Biopharma, Inc.
                                                        Division of Corporation
Finance
June 26, 2019 Page 2                                    Office of Healthcare &
Insurance
FirstName LastName