United States securities and exchange commission logo

                         December 29, 2020

       Angus Smith
       Chief Financial Officer
       Affimed N.V.
       Technologiepark, Im Neuenheimer Feld 582
       69120 Heidelberg, Germany

                                                        Re: Affimed N.V.
Statement on Form F-3
                                                            Filed December 23,
                                                            File No. 333-251648

       Dear Mr. Smith:

              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 Abby
Adams at (202) 551-6902 with any questions.


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Sophia Hudson, P.C.