SEC Comment Letter for Imunon, Inc. (IMNN) (CIK 0000749647) (IMNN) — Apr 13, 2017
Imunon, Inc. (IMNN) (CIK 0000749647)
Date: April 13, 2017 · CIK: 0000749647 · Accession: 0000000000-17-012814
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File numbers found in text: 333-217156
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Mail Stop 4546 April 13 , 2017 Michael Tardugno President and Chief Executive Officer Celsion Corporation 997 Lenox Drive, Suite 100 Lawrenceville, NJ 08648 Re: Celsion Corporation Registration Statement on Form S-1 Filed April 5 , 2017 File No. 333-217156 Dear Mr. Tardugno : 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 Jeffrey Gabor at (202) 551 -2544 with any questions. Sincerely, /s/ Joseph McCann for Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Sam Zucker, Esq. Sidley Austin LLP