Inhibitex, Inc.

1165 Sanctuary Parkway, Suite 400
Alpharetta, GA 30004

January 27, 2005

VIA FACSIMILE AND EDGAR TRANSMISSION

Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Albert C. Lee

Re: Inhibitex, Inc.
Registration Statement on Form S-1
SEC File No. 333-121149

Ladies and Gentlemen:

     In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 11:00 a.m., New York City time, on January 31, 2005 or as soon thereafter as possible. Thank you very much for your consideration of this.

     Inhibitex, Inc. (the “Company”) hereby acknowledges that:

     • should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

     • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in this filing; and

     • the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

	Very truly yours,
	/s/ Russell H. Plumb
	Russell H. Plumb
	Vice President, Finance and Administration and Chief Financial Officer
cc: David S. Rosenthal, Esq.