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Correspondence 0001104659-23-089446 from iBio, Inc. (IBIO)

iBio, Inc.
Date: Aug. 10, 2023 · CIK: 0001420720 · Accession: 0001104659-23-089446

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File numbers found in text: 333-273749

Date
August 9, 2023
Author
Felipe Duran
Form
CORRESP
Company
iBio, Inc.

Letter

Re:

August 9, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

iBio, Inc.

Registration Statement on Form S-1

File No: 333-273749

Request for Acceleration

Ladies and Gentlemen:

iBio, Inc. (the “Registrant”) hereby requests that the Staff of the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-273749) to become effective on Friday, August 11, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

The Registrant hereby authorizes its counsel, Leslie Marlow, Esq. or Patrick J. Egan, Esq. of Blank Rome LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (212) 885-5358 or Mr. Egan at (212) 885-5346 with any questions you may have concerning this request, and please notify either Ms. Marlow or Mr. Egan when this request for acceleration has been granted.

Very truly yours,
IBIO, INC.

Show Raw Text
CORRESP
1
filename1.htm

August 9, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:

    iBio, Inc.

    Registration Statement on Form S-1

    File No: 333-273749

    Request for Acceleration

Ladies and Gentlemen:

iBio, Inc. (the “Registrant”)
hereby requests that the Staff of the United States Securities and Exchange Commission (the “Commission”) take appropriate
action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-273749) to become effective on Friday,
August 11, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The
Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware
of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration
Statement.

The Registrant hereby authorizes
its counsel, Leslie Marlow, Esq. or Patrick J. Egan, Esq. of Blank Rome LLP, to orally modify or withdraw this request for acceleration.
Please contact Ms. Marlow at (212) 885-5358 or Mr. Egan at (212) 885-5346 with any questions you may have concerning this request,
and please notify either Ms. Marlow or Mr. Egan when this request for acceleration has been granted.

    Very truly yours,

    IBIO, INC.

    By:
    /s/ Felipe Duran

    Name: Felipe Duran

Title: Chief Financial Officer

    cc:

    Leslie Marlow, Esq., Blank Rome LLP

    Patrick J. Egan, Esq., Blank Rome LLP