December 5, 2024

Kerri-Ann Millar
Chief Financial Officer
Cue Biopharma, Inc.
40 Guest Street
Boston, MA 02135

        Re: Cue Biopharma, Inc.
            Form 10-K for Fiscal Year Ended December 31, 2023
            File No. 001-38327
Dear Kerri-Ann Millar:

       We have limited our review of your filings to the financial statements
and related
disclosures and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis of Financial Condition and Results
of
Operations
Research and Development, page 99

1.     We note from the disclosures on page 5 that you have two oncology drug
product
       candidates, CUE-101 and CUE-102. Please revise future filings to
disclose the costs
       incurred during each period presented for each of your key research and
development
       product candidates. If you do not track your research and development
costs by
       project, disclose that fact and explain why you do not maintain and
evaluate research
       and development costs by project. Also, revise to provide other
quantitative and
       qualitative disclosures that give more transparency as to the type of
research and
       development expenses incurred (i.e., by nature or type of expense) which
should
       reconcile to total research and development expenses on your Statements
of
       Operations.
 December 5, 2024
Page 2

        In closing, 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 Lynn Dicker at 202-551-3616 or Eric Atallah at
202-551-3663 with
any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences