Correspondence 0001104659-22-130877 from Marker Therapeutics, Inc. (MRKR) (CIK 0001094038) (MRKR)
Marker Therapeutics, Inc. (MRKR) (CIK 0001094038)
Date: Dec. 29, 2022 · CIK: 0001094038 · Accession: 0001104659-22-130877
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File numbers found in text: 333-268979
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CORRESP 1 filename1.htm Marker Therapeutics, Inc. 4551 Kennedy Commerce Drive Houston, Texas 77032 December 29, 2022 VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: Marker Therapeutics, Inc. Registration Statement on Form S-1 File No. 333-268979 Ladies and Gentlemen: Marker Therapeutics, Inc. (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on December 30, 2022, 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 of the Commission. The Registrant hereby authorizes Madison Jones 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 Madison Jones of Cooley LLP, counsel to the Registrant, at (202) 728-7087, or in her absence, Paul Alexander at (202) 776-2118. Very truly yours, MARKER THERAPEUTICS, INC. By: /s/ Michael Loiacono Name: Michael Loiacono Title: Chief Accounting Officer cc: Peter Hoang, Marker Therapeutics, Inc. Madison Jones, Cooley LLP Divakar Gupta, Cooley LLP