IMMUNOVANT, INC.

320 West 37th Street

New York, NY 10018

April 8, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

 

Re:		Immunovant, Inc.
		Registration Statement on Form S-1
		File No. 333-235975
		Acceleration Request
		Requested Date:		April 9, 2020
		Requested Time:		5:30 p.m., Eastern Daylight Time

Ladies and Gentlemen:

The undersigned registrant hereby requests that the staff of the U.S. Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-235975) to become effective on April 9, 2020, at 5:30 p.m., Eastern Daylight Time, or as soon as practicable thereafter.

 

		Very truly yours,
		Immunovant, Inc.
By:		/s/ Peter Salzmann, M.D.
		Name: Peter Salzmann, M.D.
		Title:   Chief Executive Officer

 

cc:	Pamela Yanchik Connealy, Immunovant, Inc.

W. Bradford Middlekauff, Immunovant, Inc.

Frank F. Rahmani, Cooley LLP

John T. McKenna, Cooley LLP

Alison A. Haggerty, Cooley LLP