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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

Date
September 4, 2025
Author
Corporation
Form
CORRESP
Company
Immuneering Corp

Letter

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

Show Raw Text
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