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                     February 18, 2021

       Pamela Yanchik Connealy
       Chief Financial Officer
       Immunovant, Inc.
       320 West 37th Street
       New York, NY 10018

                                                        Re: Immunovant, Inc.
                                                            Form 10-K for
Fiscal Year Ended March 31, 2020
                                                            Filed June 29, 2020
                                                            File No. 001-38906

       Dear Ms. Connealy:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Life Sciences