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                           July 8, 2021

       Maximo Nougues
       Chief Financial Officer
       Puma Biotechnology, Inc.
       10880 Wilshire Boulevard, Suite 2150
       Los Angeles, California 90024

                                                        Re: Puma Biotechnology,
Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed July 2, 2021
                                                            File No. 333-257687

       Dear Mr. Nougues:

              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 Laura
Crotty at 202-551-7614 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Oliver Cohen, Esq.