SEC Comment Letter for iBio, Inc. (IBIO) (CIK 0001420720) (IBIO) — May 11, 2018
iBio, Inc. (IBIO) (CIK 0001420720)
Date: May 11, 2018 · CIK: 0001420720 · Accession: 0000000000-18-014655
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File numbers found in text: 333-224620
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May 10, 2018
Robert Kay
Chief Executive Officer
iBio, Inc.
600 Madison Avenue, Suite 1601
New York, NY 10022-1737
Re:iBio, Inc.
Registration Statement on Form S-1
Filed May 2, 2018
File No. 333-224620
Dear Mr. Kay:
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 Dorrie Yale at 202-551-8776 with any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Andrew Abramowitz