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                       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