United States securities and exchange commission logo August 12, 2020 Charles Wilson, Ph.D. President and Chief Executive Officer Unum Therapeutics Inc. 200 Cambridge Park Drive, Suite 3100 Cambridge, Massachusetts 02140 Re: Unum Therapeutics Inc. Preliminary Proxy Statement on Schedule 14A Filed July 30, 2020 File No. 001-38443 Dear Dr. Wilson: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to our comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to our comment, we may have additional comments. Preliminary Proxy Statement on Schedule 14A Proposal No. 1, page 8 1. Please revise your disclosure to provide the information required by Items 11, 13 and 14 with respect to the Kiq Bio LLC acquisition and the private placement of Series A preferred stock. Refer to Note A of Schedule 14A. Charles Wilson, Ph.D. FirstName LastNameCharles Wilson, Ph.D. Unum Therapeutics Inc. Comapany August 12, NameUnum 2020 Therapeutics Inc. August Page 2 12, 2020 Page 2 FirstName LastName 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 Tim Buchmiller at (202) 551-3635 or Celeste Murphy at (202) 551-3257 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Andrew H. Goodman, Esq.