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                                September 20, 2023

       Marc de Garidel
       Chief Executive Officer
       Abivax SA
       7-11 boulevard Haussmann
       75009 Paris
       France

                                                        Re: Abivax SA
                                                            Amendment No. 2 to
Draft Registration Statement on Form F-1
                                                            Submitted September
8, 2023
                                                            CIK No. 0001956827

       Dear Marc de Garidel:

             We have reviewed your amended draft 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 2 to Draft Registration Statement on Form F-1 submitted
September 8, 2023

       Risk Factors
       Risks Related to our Financial Position and Need for Additional Capital
       We have significant debt commitments, which require us to meet certain
operating covenants,
       and if we fail to comply with those covenants..., page 21

   1.                                                   We note your disclosure
stating that as security for the Kreos/Claret Financing, "the
                                                        Secured Lenders benefit
from the grant of first-ranking collateral on [y]our principal
                                                        tangible and intangible
assets, including . . . intellectual property rights in [y]our lead drug
                                                        candidate[.]" Please
revise your disclosure to provide a separate risk factor detailing the
                                                        risks associated with
pledging the intellectual property rights in your lead drug candidate
 Marc de Garidel
Abivax SA
September 20, 2023
Page 2
      as security for the Kreos/Claret Financing.
       You may contact Vanessa Robertson at 202-551-3649 or Mary Mast at
202-551-3613 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Joshua Gorsky at 202-551-7836 or Jason Drory at 202-551-8342 with any
other
questions.



                                                          Sincerely,
FirstName LastNameMarc de Garidel
                                                          Division of
Corporation Finance
Comapany NameAbivax SA
                                                          Office of Life
Sciences
September 20, 2023 Page 2
cc:       Ryan Sansom
FirstName LastName