TEXT-EXTRACT 2 filename2.txt July 24, 2019 David Moss Chief Financial Officer Inmune Bio, Inc. 1200 Prospect Street, Suite 525 La Jolla, CA 92037 Re: Inmune Bio, Inc. Registration Statement on Form S-1 Filed July 18, 2019 File No. 333-232706 Dear Mr. Moss: 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 Irene Paik at 202-551-6553 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: David B. Manno - Sichenzia Ross Ference LLP