July 8, 2019

Mark A. McCamish, M.D.
Chief Executive Officer
Forty Seven, Inc.
1490 OBrien Drive, Suite A
Menlo Park, CA 94025

       Re: Forty Seven, Inc.
           Registration Statement on Form S-3
           Filed July 1, 2019
           File No. 333-232498

Dear Mr. McCamish:

       This is to advise you that we have not reviewed and will not review your

        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 Ada D. Sarmento at 202-551-3798 with any questions.


                                                            Division of
Corporation Finance
                                                            Office of
Healthcare & Insurance
cc:    John T. McKenna, Esq.