October 17, 2019

Rohan Palekar
Chief Executive Officer
89bio, Inc.
535 Mission Street, 14th Floor
San Francisco, CA 94105

       Re: 89bio, Inc.
           Registration Statement on Form S-1
           Filed October 11, 2019
           File No. 333-234174

Dear Mr. Palekar:

       We have reviewed your registration statement and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
circumstances or do not believe an amendment is appropriate, please tell us why
in your

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our October 2,
2019 letter.

Registration Statement on Form S-1

Our Solution
Severe Hypertriglyceridemia , page 115

1.     We note your revised disclosure on page 115 regarding the peak sales of
two third parties
       that sell products approved for the treatment of SHTG. Please revise to
clarify that, even
       if BIO89-100 is approved by the FDA, there is no guarantee that you
would earn revenues
       that are comparable to the revenues earned from the sale of other
products and treatments.
        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.
 Rohan Palekar
89bio, Inc.
October 17, 2019
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

       You may contact Andi Carpenter at 202-551-3645 or Angela Connell at
202-551-3426 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Sonia Bednarowski at 202-551-3666 or Dietrich King at 202-551-8071 with
any other

FirstName LastNameRohan Palekar                            Sincerely,
Comapany Name89bio, Inc.
                                                           Division of
Corporation Finance
October 17, 2019 Page 2                                    Office of Life
FirstName LastName