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CORRESP Filing

iBio, Inc.
Date: Feb. 5, 2026 · CIK: 0001420720 · Accession: 0001104659-26-011059

Offering / Registration Process

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File numbers found in text: 333-293085

Date
February 5, 2026
Author
Chief Legal Officer
Form
CORRESP
Company
iBio, Inc.

Letter

VIA EDGAR United States Securities Division of Corporation Finance Attention: Tyler Howes Re: iBio, Inc. Registration Statement on Form S-3 Filed January 30, 2026 File No: 333-293085

Dear Mr. Howes:

iBio, Inc. (the " Registrant ") hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-293085) (the " Registration Statement "), be accelerated by the U.S. Securities and Exchange Commission (the " Commission ") to become effective on Monday, February 9, 2026 , at 5:00 p.m ., Eastern Time, or as soon as reasonably practicable thereafter.

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 Leslie Marlow of Blank Rome LLP to orally modify or withdraw this request for acceleration. Please contact Leslie Marlow at (212) 885-5358 or Melissa Palat Murawsky at (215) 569-5732 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.

Very truly yours,
IBIO, INC.

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CORRESP
 1
 filename1.htm

 February 5, 2026

 VIA EDGAR

 United States Securities

 and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Tyler Howes

 Re:
 iBio, Inc.

 Registration Statement on Form S-3

 Filed January 30, 2026

 File No: 333-293085

 Dear Mr. Howes:

 iBio, Inc. (the " Registrant ")
hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-293085) (the " Registration
Statement "), be accelerated by the U.S. Securities and Exchange Commission (the " Commission ") to become effective
on Monday, February 9, 2026 , at 5:00 p.m ., Eastern Time, or as soon as reasonably practicable thereafter.

 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
Leslie Marlow of Blank Rome LLP to orally modify or withdraw this request for acceleration. Please contact Leslie Marlow at (212) 885-5358
or Melissa Palat Murawsky at (215) 569-5732 with any questions you may have concerning this request, and please notify either of them
when this request for acceleration has been granted.

 Very truly yours,

 IBIO, INC.

 By:
 /s/ Marc A. Banjak

 Name:
 Marc A. Banjak

 Title:
 Chief Legal Officer

 cc: Leslie Marlow, Blank Rome LLP

 Melissa Palat Murawsky, Blank Rome LLP