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SEC Comment Letter 0000000000-23-001322 to IO Biotech, Inc. (IOBT)

IO Biotech, Inc.
Date: Feb. 8, 2023 · CIK: 0001865494 · Accession: 0000000000-23-001322

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-269569

Date
February 8, 2023
Author
Mai-Britt Zocca, Ph.D.
Form
UPLOAD
Company
IO Biotech, Inc.

Letter

United States securities and exchange commission logo February 8, 2023 Mai-Britt Zocca, Ph.D. President and Chief Executive Officer IO Biotech, Inc. Ole Maaløes Vej 3 DK-2200 Copenhagen N Denmark Re:IO Biotech, Inc. Registration Statement on Form S-3 Filed February 3, 2023 File No. 333-269569 Dear Mai-Britt Zocca: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tyler Howes at 202-551-3370 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Frank Rahmani, Esq.

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United States securities and exchange commission logo
February 8, 2023
Mai-Britt Zocca, Ph.D.
President and Chief Executive Officer
IO Biotech, Inc.
Ole Maaløes Vej 3
DK-2200 Copenhagen N
Denmark
Re:IO Biotech, Inc.
Registration Statement on Form S-3
Filed February 3, 2023
File No. 333-269569
Dear Mai-Britt Zocca:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Tyler Howes at 202-551-3370 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Frank Rahmani, Esq.