0001615774-17-002958.txt : 20170720 0001615774-17-002958.hdr.sgml : 20170720 20170606115308 ACCESSION NUMBER: 0001615774-17-002958 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Immuron Ltd CENTRAL INDEX KEY: 0001660046 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 000000000 STATE OF INCORPORATION: C3 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PO BOX 8694 CITY: ARMADALE, VICTORIA STATE: C3 ZIP: 3143 BUSINESS PHONE: 61 03 9824 5254 MAIL ADDRESS: STREET 1: PO BOX 8694 CITY: ARMADALE, VICTORIA STATE: C3 ZIP: 3143 CORRESP 1 filename1.htm

IMMURON LIMITED

Suite 1, 1233 High Street

Armadale, Victoria, Australia 3143

June 6, 2017

	Securities and Exchange Commission
	Division of Corporate Finance
	100 F Street, NE
	Washington, DC 20549
	Attn: Suzanne Hayes, Esq.
	Assistant Director

Re:	Immuron Limited
	Registration Statement on Form F-1
	File No. 333-215204 (the “Registration Statement”)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 P.M. EDT on June 7, 2017, or as soon thereafter as is practicable.

Should you have any questions regarding the foregoing, please do not hesitate to contact our counsel Darrin Ocasio, Esq. of Sichenzia Ross Ference Kesner LLP at (212) 930-9700.

	Very truly yours,

	IMMURON LIMITED

	By:	/s/ Thomas Liquard
		Thomas Liquard, Chief Executive Officer