February 24, 2020 Ugur Sahin, M.D. Chief Executive Officer BioNTech SE An der Goldgrube 12 D-55131 Mainz Germany Re: BioNTech SE Draft Registration Statement on Form F-4 Filed February 20, 2020 CIK No. 0001776985 Dear Dr. Sahin: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Paul Fischer at 202-551-3415 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Eric Blanchard, Esq.