February 8, 2019

Ton Logtenberg
Chief Executive Officer
Merus N.V.
Yalelaan 62, 3584CM, Utrecht
The Netherlands

       Re: Merus N.V.
           Form F-1 filed December 27, 2018
           File No. 333-229044

Dear Mr. Logtenberg:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form F-1 filed December 27, 2018

WHERE YOU CAN FIND MORE INFORMATION; INCORPORATION BY REFERENCE,
page 187

1.     As you know, we are reviewing you Form 20-F for the year ended December
31, 2017,
       and have issued comments in connection with that review. Please confirm
that you will
       amend the registration statement, as appropriate, to reflect your
responses to our
       comments on the Form 20-F. In addition, please note that we will not be
in a position to
       declare the registration statement effective until you have resolved all
comments raised on
       the Form 20-F.
        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.
 Ton Logtenberg
Merus N.V.
February 8, 2019
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

         You may contact Kevin Woody at 202-551-3629 if you have any questions.



FirstName LastNameTon Logtenberg                           Sincerely,
Comapany NameMerus N.V.
                                                           Division of
Corporation Finance
February 8, 2019 Page 2                                    Office of Healthcare
& Insurance
FirstName LastName