United States securities and exchange commission logo February 10, 2022 Bart Van Rhijn Chief Financial Officer Nanobiotix S.A. 60, rue de Wattignies 75012 Paris, France Re: Nanobiotix S.A. Registration Statement on Form F-3 Filed February 4, 2022 File No. 333-262545 Dear Mr. Van Rhijn: 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 Dorrie Yale at 202-551-8776 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Peter E. Devlin