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United States securities and exchange commission logo





                               September 18, 2020

       Taylor Schreiber, M.D., Ph.D.
       Chief Executive Officer
       Shattuck Labs, Inc.
       1018 W. 11th Street, Suite 100
       Austin, TX 78703

                                                        Re: Shattuck Labs, Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted September
10, 2020
                                                            CIK 0001680367

       Dear Dr. Schreiber:

             We have reviewed your amended draft registration statement and
have the following
       comments. 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to Draft Registration Statement on Form S-1 submitted
September 10, 2020

       Clinical Development Strategy, page 116

   1.                                                   We note your disclosure
that you believe that ovarian cancer represents a "first-in-
                                                        class opportunity in an
indication that lacks effective treatment options." Please remove
                                                        the term
"first-in-class" and any other disclosure that states or implies that your
product
                                                        candidates will be the
first approved treatments for an indication.
 Taylor Schreiber, M.D., Ph.D.
FirstName LastNameTaylor   Schreiber, M.D., Ph.D.
Shattuck Labs, Inc.
Comapany 18,
September  NameShattuck
               2020       Labs, Inc.
September
Page 2    18, 2020 Page 2
FirstName LastName
       You may contact Franklin Wyman at 202-551-3660 or Kevin Vaughn at
202-551-3494 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Alan Campbell at 202-551-4224 or Tim Buchmiller at 202-551-3635 with
any other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Life
Sciences
cc:      Branden C. Berns, Esq.
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