July 15, 2025

Edmund Dunn
SVP, Corporate Controller
Monte Rosa Therapeutics, Inc.
321 Harrison Avenue, Suite 900
Boston, Massachusetts 02118

       Re: Monte Rosa Therapeutics, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2024
           Filed March 20, 2025
           File No. 001-40522
Dear Edmund Dunn:

       We have limited our review of your filing 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 the Fiscal Year Ended December 31, 2024
Notes to the consolidated financial statements
9. Collaboration and license agreements, page F-18

1.     As it relates to your Roche Collaboration and License Agreement, you
disclose that
       you identified two performance obligations related to (1) research and
development of
       initial targets and (2) research and development services related to
Roche's option to
       replace certain targets, and that the transaction price was allocated to
these
       performance obligations based on their relative standalone selling
price. Please revise
       your future filings to quantify the amount of the transaction price
allocated to each
       unsatisfied (or partially satisfied) performance obligation as of the
end of each
       reporting period and an explanation as to the period over which you
expect to
       recognize the remaining revenue. In this regard, we note that of the
total transaction
       price of $59 million, $34 million was recognized during 2024 and $25
million was
       recorded as deferred revenue. It is not clear, however, to which
performance
       obligation(s) this deferred revenue relates. Refer to ASC 606-10-50-13.
 July 15, 2025
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 Frank Wyman at 202-551-3660 or Angela Connell at
202-551-3426
with any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences