CORRESP Filing
Immuneering Corp
Date: Sept. 4, 2025 · CIK: 0001790340 · Accession: 0001104659-25-087491
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File numbers found in text: 333-289997
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CORRESP 1 filename1.htm Immuneering Corporation 245 Main Street, Second Floor Cambridge, MA 02142 September 4, 2025 Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences 100 F Street, N.E. Washington, D.C. 20549 Re: Immuneering Corporation Registration Statement on Form S-3 Filed September 3, 2025 File No. 333-289997 To whom it may concern: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Immuneering Corporation (the "Company") hereby respectfully requests that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-289997) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on September 8, 2025 or as soon as practicable thereafter. The Company requests that we be notified of such effectiveness by a telephone call to Wesley C. Holmes of Latham & Watkins LLP at (617) 948-6027 and that such effectiveness also be confirmed in writing. Very truly yours, Immuneering Corporation By: /s/ Benjamin J. Zeskind Benjamin J. Zeskind President and Chief Executive Officer cc: Wesley C. Holmes, Latham & Watkins LLP Evan G. Smith, Latham & Watkins LLP