United States securities and exchange commission logo

                               July 8, 2020

       Michel Detheux
       Chief Executive Officer
       iTeos Therapeutics, Inc.
       139 Main Street
       Cambridge, MA 02142

                                                        Re: iTeos Therapeutics,
Statement on Form S-1
                                                            Filed June 24, 2020
                                                            File No. 333-239415

       Dear Dr. Detheux:

               We have reviewed your registration statement and have the
following comment. In some
       of our comments, we may ask you to provide us with information so we may
better understand
       your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to the comment, we may have additional comments.

       Registration Statement on Form S-1 filed June 24, 2020

       Prospectus Summary
       EOS-850, our A2AR antagonist for cancer immunotherapy, page 4

   1.                                                   We note your response
to prior comment 2 and revised disclosures on page 127. We
                                                        further note your
disclosures on pages 2 and 4 of the Summary regarding the preliminary
                                                        results from your
ongoing Phase 1/2a clinical trial of EOS-850 and preliminary evidence
                                                        of clinical benefit.
Please balance these Summary disclosures to clarify, if true, that this
                                                        portion of the trial is
exploratory and that your claims are not supported by statistically
                                                        significant trial
 Michel Detheux
FirstName   LastNameMichel Detheux
iTeos Therapeutics,  Inc.
July 8, 2020NameiTeos Therapeutics, Inc.
July 8,2 2020 Page 2
FirstName LastName
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

        You may contact Tracey Houser at (202) 551-3736 or Daniel Gordon at
(202) 551- 3486
if you have questions regarding comments on the financial statements and
related matters. Please
contact Alan Campbell at (202) 551-4224 or Joe McCann at (202) 551- 6262 with
any other


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