January 22, 2025

Louie Ngar Yee
Reporting Person
MAIA Biotechnology, Inc.
444 West Lake Street, Suite 1700
Chicago, IL 60606

       Re: MAIA Biotechnology, Inc.
           Schedule 13D Filed by Louie Ngar Yee
           Filed October 25, 2024
           File No. 005-93731
Dear Louie Ngar Yee:

       We have conducted a limited review of the above-captioned filing and
have the
following comment.

        Please respond to this letter by amending the filing or by providing
the requested
information. If you do not believe our comment applies to your facts and
circumstances or
that an amendment is appropriate, please advise us why in a response letter.

       After reviewing any amendment to the filing and any information provided
in
response to this comment, we may have additional comments.

Schedule 13D Filed October 25, 2024
General

1.     We note that the event reported as requiring the filing of the Schedule
13D was March
       14, 2024. Rule 13d-1(a) of Regulation 13D-G requires the filing of a
Schedule 13D
       within five business days after the date beneficial ownership of more
than five percent
       of a class of equity securities specified in Rule 13d-1(i)(1) was
acquired. Based on the
       March 14, 2024 event date, the Schedule 13D submitted on October 25,
2024 was not
       timely filed. Please advise us why the Schedule 13D was not filed within
the required
       five business days after the date of the acquisition.
        We remind you that the filing person is responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the
staff.
 January 22, 2025
Page 2

      Please direct any questions to Brian Soares at 202-551-3690 or Nicholas
Panos at
202-551-3266.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Mergers &
Acquisitions