January 28, 2020

Ugur Sahin, M.D.
Principal Executive Officer
BioNTech SE
An der Goldgrube 12
D-55131 Mainz

       Re: BioNTech SE
           Draft Registration Statement on Form F-1
           Filed January 27, 2020
           CIK No. 0001776985

Dear Dr. Sahin:

       This is to advise you that we do not intend to review your registration

        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.


                                                             Division of
Corporation Finance
                                                             Office of Life
cc:    Eric Blanchard, Esq.