SecProbe.io

July 19, 2011
 Via E-mail

Robert B. Kay Chief Executive Officer iBio, Inc.  9 Innovation Way, Suite 100 Newark, Delaware 19711
Re: iBio, Inc.
  Registration Statement on Form S-3
Filed July 8, 2011
  File No. 333-175420

Dear Mr. Kay:
 We have limited our review of your registrati on statement to the issue we have addressed
in our comment.  Please respond to this lette r by amending your registration statement as
requested.  If you do not believe our  comment applies to your fact s and circumstances or do not
believe an amendment is appropriate, pl ease tell us why in a response.
 After reviewing any amendment to your re gistration statement or any information you
provide in response to this comment, we may have additional comments.
 Information Incorporated by Reference, page 36

1. Please amend your registration statement to include among the documents you are
incorporating by reference the Current Repor t on Form 8-K that you filed on June 23,
2011.   We urge all persons who are responsible for th e accuracy and adequacy of the disclosure
in the filing to be certain that the filing incl udes the information the Securities Act of 1933 and
all applicable Securities Act rules require.  Since the company and its management are in
possession of all facts relating to a company’s disc losure, they are responsible for the accuracy
and adequacy of the disclosures they have made.
Notwithstanding our comment, in the event you request acceleration of the effective date
of the pending registration statement please pr ovide a written statement from the company
acknowledging that:

 should the Commission or the staff, acting purs uant to delegated authority, declare the
filing effective, it does not foreclose the Co mmission from taking any action with respect
to the filing;

Robert B. Kay  iBio, Inc.  July 19, 2011 Page 2

 the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments a nd the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.  Please refer to Rules 460 and 461 regarding re quests for acceleration.  We will consider a
written request for acceleration of  the effective date of the regi stration statement as confirmation
of the fact that those reques ting acceleration are aware of thei r respective responsibilities under
the Securities Act of 1933 and the Securities Excha nge Act of 1934 as they relate to the proposed
public offering of the securities specified in th e above registration stat ement.  Please allow
adequate time for us to review any amendment prior to the requested effective date of the
registration statement.
 Please contact Scot Foley at (202) 551- 3383 or me at (202) 551-3715 with any other
questions.
Sincerely,
   /s/ Jeffrey Riedler
Jeffrey Riedler Assistant Director
  cc: Andrew Abramowitz, Esq.
Andrew Abramowitz, PLLC 565 Fifth Avenue 9
th Floor
New York, New York 10017