United States securities and exchange commission logo

                                 October 6, 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
Registration Statement on Form S-1
                                                            Filed October 5,
                                                            File No. 333-248918

       Dear Dr. Schreiber:

              We have reviewed your registration statement and have the
following comment. In our
       comment, we may ask you to provide us with information so we may better
understand your

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form S-1 filed October 5,

       Intellectual property rights of third parties could adversely affect our
ability to develop or
       commercialize our product candidates, page 50

   1.                                                   We note your disclosure
regarding the recently allowed patent application referred to in
                                                        this risk factor that
"may impact [y]our competitive position with respect to SL-
                                                        172154." Please revise
to provide additional information so that investors can adequately
                                                        evaluate this risk.
Please also revise your risk factor to clarify, if true, that if you would be
                                                        required to obtain a
license in order to commercialize your product candidate, you may
                                                        not be able to obtain
such license on commercially reasonable terms or at all.
 Taylor Schreiber, M.D., Ph.D.
Shattuck Labs, Inc.
October 6, 2020
Page 2

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

       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

FirstName LastNameTaylor Schreiber, M.D., Ph.D.
                                                           Division of
Corporation Finance
Comapany NameShattuck Labs, Inc.
                                                           Office of Life
October 6, 2020 Page 2
cc:       Branden C. Berns, Esq.
FirstName LastName