May 29, 2025

Devin Smith, Esq.
General Counsel
IO Biotech, Inc.
Ole Maal  es Vej 3
DK-2200 Copenhagen N
Denmark

       Re: IO Biotech, Inc.
           Registration Statement on Form S-3
           Filed May 23, 2025
           File No. 333-287554
Dear Devin Smith Esq.:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Tim Buchmiller at 202-551-3635 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences
cc:   Istvan A. Hajdu, Esq.