  Recently, it was shown that the spectrum of anomalous dimensions and other
important observables in N = 4 SYM are encoded into a simple nonlinear
Riemann-Hilbert problem: the P\mu-system or Quantum Spectral Curve. In this
letter we present the P\mu-system for the spectrum of the ABJM theory. This may
be an important step towards the exact determination of the interpolating
function h(\lambda) characterising the integrability of the ABJM model. We also
discuss a surprising symmetry between the P\mu-system equations for N = 4 SYM
and ABJM.
