United States securities and exchange commission logo

                           May 22, 2020

       Joern Aldag
       Chief Executive Officer
       HOOKIPA Pharma Inc.
       350 Fifth Avenue, Suite 7240
       New York, New York 10118

                                                        Re: HOOKIPA Pharma Inc.
Statement on Form S-3
                                                            Filed May 15, 2020
                                                            File No. 333-238311

       Dear Mr. Aldag:

              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 Paul
Fischer at 202-551-3415 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Robert Puopolo, Esq.