United States securities and exchange commission logo

                        November 9, 2022

       Misbah Tahir
       Chief Financial Officer
       IGM Biosciences, Inc.
       325 E. Middlefield Road
       Mountain View, CA 94043

                                                        Re: IGM Biosciences,
Statement on Form S-3
                                                            Filed November 3,
                                                            File No. 333-268136

       Dear Misbah Tahir:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Jimmy
McNamara at 202-551-7349 with any questions.


                        Division of Corporation Finance

                        Office of Life Sciences
       cc:                                              Jennifer Knapp