United States securities and exchange commission logo April 10, 2023 David Moss Chief Financial Officer Inmune Bio, Inc. 225 NE Mizner Blvd, Suite 640 Boca Raton, FL 33432 Re: Inmune Bio, Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed March 2, 2023 File No. 001-38793 Dear David Moss: 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