United States securities and exchange commission logo

                          December 29, 2022

       Peter Hoang
       Chief Executive Officer
       Marker Therapeutics, Inc.
       4551 Kennedy Commerce Dr.
       Houston, Texas 77027

                                                        Re: Marker
Therapeutics, Inc.
Statement on Form S-1
                                                            Filed December 23,
                                                            File No. 333-268979

       Dear Peter Hoang:

              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 Cindy
Polynice at 202-551-8707 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences