Correspondence 0001193125-24-018179 from INOVIO PHARMACEUTICALS, INC. (INO) (CIK 0001055726) (INO)
INOVIO PHARMACEUTICALS, INC. (INO) (CIK 0001055726)
Date: Jan. 29, 2024 · CIK: 0001055726 · Accession: 0001193125-24-018179
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File numbers found in text: 333-275445
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CORRESP 1 filename1.htm CORRESP January 29, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attn: Nicholas O’Leary RE: Inovio Pharmaceuticals, Inc. Registration Statement on Form S-3 Filed November 9, 2023, as amended on January 26, 2024 File No. 333-275445 Acceleration Request Requested Date: January 31, 2024 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to become effective on January 31, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance. The Registrant hereby authorizes each of Brian Leaf and Darah Protas of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Brian Leaf of Cooley LLP at (703) 456-8053 or Darah Protas of Cooley LLP at (202) 962-8332. Very truly yours, Inovio Pharmaceuticals, Inc. /s/ Peter Kies Peter Kies Chief Financial Officer cc: Brian Leaf, Cooley LLP Darah Protas, Cooley LLP