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                    January 2, 2024

       Thomas P. Kelly
       Chief Financial Officer
       Deciphera Pharmaceuticals, Inc.
       200 Smith Street
       Waltham, MA 02451

                                                        Re: Deciphera
Pharmaceuticals, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2022
                                                            Filed February 7,
2023
                                                            File No. 001-38219

       Dear Thomas P. Kelly:

              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