United States securities and exchange commission logo October 9, 2020 Denise Scots-Knight, Ph.D. Chief Executive Officer Mereo Biopharma Group plc Fourth Floor One Cavendish Place London W1G 0QF UK Re: Mereo Biopharma Group plc Registration Statement on Form F-3 Filed October 6, 2020 File No. 333-249341 Dear Dr. Scots-Knight: This is to advise you that we have not reviewed and will not review your registration statement. 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 Deanna Virginio at 202-551-4530 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David S. Bakst, Esq.