United States securities and exchange commission logo

                             January 26, 2021

       Josep Bassaganya-Riera
       Chairman, President and Chief Executive Officer
       Landos Biopharma, Inc.
       1800 Kraft Drive, Suite 216
       Blacksburg, VA 24060

                                                        Re: Landos Biopharma,
Statement on Form S-1
                                                            Filed January 13,
                                                            File No. 333-252083

       Dear Dr. Bassaganya-Riera:

              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.

       Registration Statement on Form S-1

       Prospectus Summary
       Overview, page 1

   1.                                                   We note your discussion
of the results of your Phase 2 clinical trial of BT-11 for mild to
                                                        moderate UC. Please
revise your disclosure here and in Business to clarify whether or not
                                                        the trial achieved its
primary and secondary endpoints.
               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.
 Josep Bassaganya-Riera
Landos Biopharma, Inc.
January 26, 2021
Page 2

       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 Jenn Do at 202-551-3743 or Kevin Kuhar at 202-551-3662
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Alan Campbell at 202-551-4224 or Chris Edwards at 202-551-6761 with any other

FirstName LastNameJosep Bassaganya-Riera
                                                           Division of
Corporation Finance
Comapany NameLandos Biopharma, Inc.
                                                           Office of Life
January 26, 2021 Page 2
cc:       Eric Blanchard
FirstName LastName