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CORRESP Filing

iBio, Inc. (IBIO) (CIK 0001420720)
Date: March 4, 2026 · CIK: 0001420720 · Accession: 0001104659-26-023517

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File numbers found in text: 333-293864

Date
March 4, 2026
Author
Chief Legal Officer
Form
CORRESP
Company
iBio, Inc. (IBIO) (CIK 0001420720)

Letter

VIA EDGAR United States Securities Division of Corporation Finance Attention: Tyler Howes Re: iBio, Inc. Registration Statement on Form S-3 Filed February 27, 2026 File No: 333-293864

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. 333-293864), be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to become effective on Friday, March 6, 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 or Melissa Palat Murawsky 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
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filename1.htm

March 4, 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 February 27, 2026

    File No: 333-293864

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. 333-293864), be accelerated
by the U.S. Securities and Exchange Commission (the “Commission”) to become effective on Friday, March 6, 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 or Melissa Palat Murawsky 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