United States securities and exchange commission logo

                     August 25, 2022

       Matthew Gall
       Chief Financial Officer
       iTeos Therapeutics, Inc.
       321 Arsenal St
       Watertown , MA

                                                        Re: iTeos Therapeutics,
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed March 23,
                                                            File No. 001-39401

       Dear Mr. Gall:

              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.


                     Division of Corporation Finance

                     Office of Life Sciences