CORRESP 1 filename1.htm

 

Immuneering Corporation

245 Main Street, Second Floor

Cambridge, MA 02142

 

August 18, 2025

 

Via EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

 

Re:Immuneering Corporation

Registration Statement on Form S-3

Filed August 13, 2025

File No. 333-289589

 

To whom it may concern:

 

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Immuneering Corporation (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-289589) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on August 20, 2025 or as soon as practicable thereafter.

 

The Company requests that we be notified of such effectiveness by a telephone call to Wesley C. Holmes of Latham & Watkins LLP at (617) 948-6027 and that such effectiveness also be confirmed in writing.

 

  Very truly yours,
   
  Immuneering Corporation
   
  By: /s/ Michael D. Bookman
    Michael D. Bookman
    Chief Legal Officer and Secretary

 

cc:Wesley C. Holmes, Latham & Watkins LLP

Evan G. Smith, Latham & Watkins LLP