United States securities and exchange commission logo

                           August 11, 2021

       Liisa Nogelo
       Chief Legal Officer
       Surface Oncology, Inc.
       50 Hampshire Street, 8th Floor
       Cambridge Massachusetts 02139

                                                        Re: Surface Oncology,
Statement on Form S-3
                                                            Filed August 5,
                                                            File No. 333-258518

       Dear Ms. Nogelo :

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Laura
Crotty at 202-551-7614 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Alicia M. Tschirhart