August 17, 2022

 

Via EDGAR Transmission 

 

United States Securities and Exchange Commission 

Division of Corporation Finance 

Office of Life Sciences 

100 F Street, N.E. Washington, D.C. 20549 

 

Attention: Doris Gama

 

Re: Immuneering Corporation 

Registration Statement on Form S-3 

Filed August 10, 2022 

Registration No. 333-266738

 

To the addressee set forth above:

 

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement on Form S-3 so that it will become effective on August 19, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Immuneering Corporation (the “Company”) or its counsel may request via telephone call to the staff. Please contact Jennifer A. Yoon of Latham & Watkins LLP, counsel to the Company, at (617) 880-4540, or in her absence, Nathan Ajiashvili at (212) 906-2916, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

 

	Sincerely,
	Immuneering Corporation
	By:	/s/ Michael D. Bookman
		Michael D. Bookman
		General Counsel

 

cc:	Nathan Ajiashvili, Latham & Watkins LLP
	Jennifer A. Yoon, Latham & Watkins LLP