March 2, 2020

Richard Jones
Chief Financial Officer
Mereo Biopharma Group plc
Fourth Floor
One Cavendish Place
London W1G 0QF UK

       Re: Mereo Biopharma Group plc
           Registration Statement on Form F-1
           Filed February 18, 2020
           FIle No. 333-236497

Dear Mr. Jones:

       We have limited our review of your registration statement to those
issues we have
addressed in our comment. In our comment, 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 comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this comment, we may have additional comments.

Form F-1 filed February 18, 2020

Incorporation of Certain Documents by Reference, page 75

1.     We note that you incorporate information by reference into your
registration statement.
       However, to be eligible to incorporate by reference, you must have filed
your annual
       report required under Section 13(a) or Section 15(d) of the Exchange Act
for your most
       recently completed fiscal year. See General Instruction VI.C to Form
F-1. Please amend
       your registration statement to include all disclosure required by Form
F-1, or, in the
       alternative, file your Form 20-F for the fiscal year ended December 31,
2019.
        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.
 Richard Jones
Mereo Biopharma Group plc
March 2, 2020
Page 2

       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
statement.

       Please contact Courtney Lindsay, Attorney-Adviser, at (202) 551-7237 or
Joe McCann,
Legal Branch Chief, at (202) 551-6262 with any questions.



FirstName LastNameRichard Jones                            Sincerely,
Comapany NameMereo Biopharma Group plc
                                                           Division of
Corporation Finance
March 2, 2020 Page 2                                       Office of Life
Sciences
FirstName LastName