TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 15, 2020 Niels Riedemann Chief Executive Officer InflaRx N.V. Winzerlaer Str. 2 07745 Jena, Germany Re: InflaRx N.V. Registration Statement on Form F-3 Filed July 8, 2020 File No. 333-239759 Dear Mr. Riedemann: This is to advise you that we have not reviewed and will not review your registration statement. 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 Chris Edwards at (202) 551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Sophia Hudson, P.C.