0001193125-20-068152.txt : 20200408 0001193125-20-068152.hdr.sgml : 20200408 20200310100035 ACCESSION NUMBER: 0001193125-20-068152 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200310 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IMARA Inc. CENTRAL INDEX KEY: 0001672619 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 811523849 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 116 HUNTINGTON AVENUE STREET 2: 6TH FLOOR CITY: BOSTON STATE: MA ZIP: 02116 BUSINESS PHONE: 617-206-2020 MAIL ADDRESS: STREET 1: 116 HUNTINGTON AVENUE STREET 2: 6TH FLOOR CITY: BOSTON STATE: MA ZIP: 02116 CORRESP 1 filename1.htm CORRESP

LOGO

March 10, 2020

By Electronic Submission

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Attention:

Tonya K. Aldave

  

Bonnie Baynes

 

Re:

IMARA Inc.

  

Amendment No. 1 to Registration Statement on Form S-1

  

Filed March 3, 2020

  

File No. 333-236465

Ladies and Gentlemen:

On behalf of IMARA Inc. (the “Company”), submitted herewith for filing is Amendment No. 2 to the above referenced Registration Statement on Form S-1 (the “Registration Statement”) relating to the registration under the Securities Act of 1933, as amended (the “Securities Act”), of shares of common stock of the Company.

The Registration Statement is being filed in part to respond to comments contained in a letter, dated March 9, 2020 (the “Letter”), from the Staff (the “Staff”) of the Office of Life Sciences of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) to Rahul Ballal, the Company’s Chief Executive Officer, relating to the Registration Statement. The responses contained herein are based on information provided to us by representatives of the Company. The responses are keyed to the numbering of the comments in the Letter and to the headings used in the Letter. Where appropriate, the Company has responded to the Staff’s comments by making changes to the disclosure in the Registration Statement.

Amendment No. 1 to Form S-1 filed March 3, 2020

Notes to Consolidated Financial Statements

16. Subsequent Events, page F-28

 

1.

Please disclose the date through which subsequent events have been evaluated in accordance with ACS 855-10-50-1.

Securities and Exchange Commission

Division of Corporation Finance

March 10, 2020

Page 2

 

Response: In response to the Staff’s comment, the Company has revised its disclosure on page F-28 of the Registration Statement.

If you have any further questions or comments, or if you require any additional information, please contact the undersigned by telephone at (617) 526-6393 or e-mail at cynthia.mazareas@wilmerhale.com. Thank you for your assistance.

 

Very truly yours,

/s/ Cynthia T. Mazareas

Cynthia T. Mazareas

 

cc:

Rahul Ballal, IMARA Inc.

Michael P. Gray, IMARA Inc.

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