United States securities and exchange commission logo

                               March 10, 2021

       Stephen Hurly
       Chief Executive Officer
       LAVA Therapeutics BV
       Yalelaan 60
       3584 CM Utrecht, the Netherlands

                                                        Re: LAVA Therapeutics
Statement on Form F-1
                                                            Filed March 2, 2021
                                                            File No. 333-253795

       Dear Mr. Hurly:

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

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Registration Statement on Form F-1

       Common stock to be outstanding after this offering, page 9

   1.                                                   We note from your
revised disclosure in response to prior comment 8 that you will issue
                                                        to VUmc common shares
equal to    3.0 million divided by the initial public offering price
                                                        upon the closing of
this offering. Please clarify in the notations to this section if the
                                                        common stock to be
outstanding after this offering will include those shares.
       Material Weaknesses, page 76

   2.                                                   Please disclose when
you intend to commence hiring the additional accounting and
                                                        financial reporting
staff needed to remediate the material weaknesses. In this regard, it is
                                                        not clear whether this
remedial measure is expected to occur in 2021 or in a subsequent
 Stephen Hurly
LAVA Therapeutics BV
March 10, 2021
Page 2
VUmc Agreement, page 100

3.    Please expand this disclosure to quantify the estimated offset to the
Exit payments which
      presumably includes the 3.2 million Euros disclosed on page F-30. Also,
if the Exit
      payments can be reasonably expected to have a material adverse impact on
      2021 operating results then please highlight this issue in the forepart
of MD&A and in the
      corresponding risk factor on page 13. Further, given that your total
assets are 16.7 million
      Euros, it appears that an exit payment in "the high-teens of millions of
Euros" will
      materially impact your financial statements so please describe the
accounting impact of
      this transaction in a footnote to your Summary and Selected Financial
Data sections as
      well as in MD&A.
        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 Christie Wong at 202-551-3684 or Al Pavot at
202-551-3738 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Chris Edwards at 202-551-6761 or Tim Buchmiller at 202-551-3635 with
any other

FirstName LastNameStephen Hurly
                                                            Division of
Corporation Finance
Comapany NameLAVA Therapeutics BV
                                                            Office of Life
March 10, 2021 Page 2
cc:       Joshua A. Kaufman, Esq.
FirstName LastName