December 23, 2019 James Karrels Chief Financial Officer MacroGenics Inc. 9704 Medical Center Drive Rockville, Maryland 20850 Re: MacroGenics Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed February 26, 2019 File No. 001-36112 Dear Mr. Karrels: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences