TEXT-EXTRACT 2 filename2.txt 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. Registration Statement on Form F-3 Filed December 23, 2020 File No. 333-251648 Dear Mr. Smith: This is to advise you that we have not reviewed and will not review your registration statement. 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. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Sophia Hudson, P.C.