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SEC CORRESPONDENCE LETTER

Inhibitex, Inc.
1165 Sanctuary Parkway, Suite 400

Alpharetta, GA 30004

January 27, 2005

VIA FACSIMILE AND EDGAR TRANSMISSION

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Attention: Albert C. Lee

    Re:

    Inhibitex, Inc.

Registration Statement on Form S-1

SEC File No. 333-121149

Ladies and Gentlemen:

     In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under
the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of
the above-referenced Registration Statement be accelerated so that it will be declared effective at
11:00 a.m., New York City time, on January 31, 2005 or as soon thereafter as possible. Thank you
very much for your consideration of this.

     Inhibitex, Inc. (the “Company”) hereby acknowledges that:

     • should the Securities and Exchange Commission (the “Commission”) or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission
from taking any action with respect to the filing;

     • the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the Company from its full responsibility for the
adequacy and accuracy of the disclosure in this filing; and

     • the Company may not assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

    Very truly yours,

    /s/ Russell H. Plumb

    Russell H. Plumb

    Vice President, Finance and Administration and
Chief Financial Officer

    cc: David S. Rosenthal, Esq.