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SEC Comment Letter for iBio, Inc. (IBIO) (CIK 0001420720) (IBIO) — Feb 5, 2026

iBio, Inc. (IBIO) (CIK 0001420720)
Date: Feb. 5, 2026 · CIK: 0001420720 · Accession: 0000000000-26-001251

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File numbers found in text: 333-293085

Date
February 5, 2026
Author
Martin Brenner
Form
UPLOAD
Company
iBio, Inc. (IBIO) (CIK 0001420720)

Letter

February 5, 2026 Martin Brenner Chief Executive Officer iBio, Inc. 11750 Sorrento Valley Road, Suite 200 San Diego, CA 92121 Re:iBio, Inc. Registration Statement on Form S-3 Filed January 30, 2026 File No. 333-293085 Dear Martin Brenner: 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 Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Melissa Palat Murawsky, Esq.

Show Raw Text
February 5, 2026
Martin Brenner
Chief Executive Officer
iBio, Inc.
11750 Sorrento Valley Road, Suite 200
San Diego, CA 92121
Re:iBio, Inc.
Registration Statement on Form S-3
Filed January 30, 2026
File No. 333-293085
Dear Martin Brenner:
            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 Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Melissa Palat Murawsky, Esq.