United States securities and exchange commission logo

                           June 15, 2023

       Lara Sullivan, M.D.
       Chief Executive Officer
       Pyxis Oncology, Inc.
       321 Harrison Avenue
       Boston, MA 02118

                                                        Re: Pyxis Oncology,
Statement on Form S-4
                                                            Filed June 8, 2023
                                                            File No. 333-272510

       Dear Lara Sullivan:

              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 Dillon
Hagius at 202-551-7967 with any questions.


                           Division of Corporation Finance

                           Office of Life Sciences
       cc:                                              Istvan A. Hajdu