SecProbe.io

Mail Stop 4720
October 13, 2009
 Mr. Daniel R. Passeri President & Chief Executive Officer Curis, Inc. 45 Moulton Street  Cambridge, MA 02138
 Re:      Curis, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
                Filed February 26, 2009   Schedule 14A filed April 17, 2009
File No. 000-30347

Dear Mr. Passeri:

We have reviewed your response letter dated October 2, 2009 to comments we
issued in a letter dated September 14, 2009 and have the following comments.  Where the comments request you to revise disclosure, th e information you provide should show us
what the revised disclosure will look like a nd identify the annual or  quarterly filing, as
applicable, in which you intend to first incl ude it.  If you do not believe that revised
disclosure is necessary, e xplain the reason in your res ponse.  After reviewing the
information provided, we may raise additional comments and/or request that you amend your filing.
Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure  requirements and to  enhance the overall
disclosure in your filing.  We look forward to  working with you in these respects. We
welcome any questions you may have about our comment or on any other aspect of our review.  Feel free to call us at the telephone numbers listed at the end of this letter.

Form 10-K for Fiscal Year Ended December 31, 2008

General

1. Please refer to your response to Comment 1.  Please note that we will not be in a
position to clear outstanding comments on the 10-K until we have reviewed your revised disclosure in the Form  10-K/A, to be filed.

Mr. Daniel R. Passeri
Curis, Inc.
October 13, 2009 Page 2

Item 1.  Business
 Intellectual Property, page 7

2. Please refer to your response to Comment 3.  Please provide us with an analysis
supporting your determination that the lic ense agreements are not material or
significant to your business.  We note th at the subject matte r of these license
agreements is the proprietary technology and data and resources relating to the Hedgehog Pathway.  As this technology is the subject of your current, material collaboration agreement with Genentech, it appears that these license agreements are material to your business.  We reissue Comments 3 and 4.

* * *

 Please respond to these comments within 10 business days or tell us when you
will provide us with a response. Please provide us any requested information. Detailed cover letters greatly facilitate  our review. Please file the letter on EDGAR under the form
type label CORRESP.    We urge all persons who are responsi ble for the accuracy an d adequacy of the
disclosure in the filing to be certain that the filing includes all in formation required under
the Securities Exchange Act of 1934 and th at they have provided all information
investors require for an informed invest ment decision.  Since the company and its
management are in possession of all facts re lating to a company’s disclosure, they are
responsible for the accuracy and adequacy of the disclosures they have made.
  In connection with responding to our comments, please provide, in writing, a statement from the company acknowledging that:
• the company is responsible for the adequacy  and accuracy of the disclosure in the
filing;

• staff comments or changes to disclosure  in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and

• the company may not assert staff comme nts as a defense in any proceeding
initiated by the Commission or any person under the federal secu rities laws of the
United States.

In addition, please be advise d that the Division of Enfo rcement has access to all
information you provide to the staff of the Divi sion of Corporation Fi nance in our review
of your filing or in response to our comments on your filing.

Mr. Daniel R. Passeri
Curis, Inc. October 13, 2009 Page 3

 Please do not hesitate to contact Rose Zukin at (202) 551-3239 or me at (202) 551-3715 if you have questions regarding th e comments and related matters.

Sincerely,

Jeffrey Riedler Assistant Director