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SEC Comment Letter 0000000000-23-009811 to IO Biotech, Inc. (IOBT)

IO Biotech, Inc.
Date: Sept. 6, 2023 · CIK: 0001865494 · Accession: 0000000000-23-009811

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-274267

Date
September 6, 2023
Author
Cindy Polynice
Form
UPLOAD
Company
IO Biotech, Inc.

Letter

United States securities and exchange commission logo September 6, 2023 Dr. Mai-Britt Zocca 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 August 30, 2023 File No. 333-274267 Dear Dr. 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 Cindy Polynice at 202-551-8707 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Istvan A. Hajdu, Esq.

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United States securities and exchange commission logo
September 6, 2023
Dr. Mai-Britt Zocca
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 August 30, 2023
File No. 333-274267
Dear Dr. 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 Cindy Polynice at 202-551-8707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Istvan A. Hajdu, Esq.