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                           June 29, 2022

       Robert Gagnon
       Chief Business and Financial Officer
       Verastem, Inc.
       117 Kendrick Street
       Suite 500
       Needham, MA 02494

                                                        Re: Verastem, Inc.
                                                            Form 10-K
                                                            For the Year Ended
12/31/2021
                                                            File No. 001-35403

       Dear Mr. Gagnon:

               We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In our comment, we may ask
you to provide us
       with information so we may better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Management's Discussion and Analysis of Financial Condition and Results
of Operations

       Financial Operations Overview
       Research and Development Expenses, page 66

   1.                                                   As research and
development is a significant part of your business, please provide the
                                                        following information
with a view toward disclosure in your future filings:
                                                        - How you track and
account for research and development expenses, including both
                                                        direct and indirect
expenses;
                                                        - The cost incurred for
each period presented for VS-6766 + Defactinib
                                                        projects segregated
from the VS-6766 + Other Combinations projects; and
                                                        - If you do not track
research and development expenses by product, explain why you are
                                                        no longer able to do so
and provide a breakdown of research and development expenses
                                                        by nature of expense in
future filings.
 Robert Gagnon
Verastem, Inc.
June 29, 2022
Page 2

       In closing, 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.

      You may contact Christine Torney at 202-551-3652 or Kevin Vaughn at
202-551-
3494 with any questions.



FirstName LastNameRobert Gagnon                           Sincerely,
Comapany NameVerastem, Inc.
                                                          Division of
Corporation Finance
June 29, 2022 Page 2                                      Office of Life
Sciences
FirstName LastName