Immuneering Corporation
245 Main Street, Second Floor
Cambridge, MA 02142
September 4, 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 September 3, 2025 | |
| File No. 333-289997 |
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. 333-289997) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on September 8, 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/ Benjamin J. Zeskind | |
| Benjamin J. Zeskind | ||
| President and Chief Executive Officer | ||
| cc: | Wesley C. Holmes, Latham & Watkins LLP |
| Evan G. Smith, Latham & Watkins LLP |