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Correspondence 0001193125-23-229741 from IO Biotech, Inc. (IOBT)

IO Biotech, Inc.
Date: Sept. 6, 2023 · CIK: 0001865494 · Accession: 0001193125-23-229741

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-274267

Date
September 6, 2023
Author
/s/ Devin Smith
Form
CORRESP
Company
IO Biotech, Inc.

Letter

IO Biotech, Inc.

Ole Maaløes Vej 3

DK-2200 Copenhagen N

Denmark

September 6, 2023

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention: Cindy Polynice

Re: IO Biotech, Inc.

Registration Statement on Form S-3, as amended

File No. 333-274267

Acceleration Request

Requested Date: September 8, 2023

Requested Time: 4:00 P.M., Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, IO Biotech, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3, as amended (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:00 P.M., Eastern Time, on September 8, 2023, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

Please contact Nick DeAngelis of Sidley Austin LLP at (214) 969-3563 with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement.

Very truly yours,
/s/ Devin Smith

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 IO Biotech, Inc.

Ole Maaløes Vej 3

DK-2200 Copenhagen N

Denmark

 September 6, 2023

Via EDGAR

 U.S. Securities and Exchange Commission

Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549-3720

Attention:
     Cindy Polynice

Re:
 IO Biotech, Inc.

Registration Statement on Form S-3, as amended

File No. 333-274267

Acceleration Request

Requested Date: September 8, 2023

Requested Time: 4:00 P.M., Eastern Time

Ladies and Gentlemen:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended, IO Biotech, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3, as
amended (the “Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:00 P.M., Eastern Time, on September 8, 2023, or as soon thereafter as practicable or at such later time as
the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission.

Please contact Nick DeAngelis of Sidley Austin LLP at (214) 969-3563 with any questions regarding the
foregoing and to confirm the effectiveness of the Registration Statement.

Very truly yours,

/s/ Devin Smith

Devin Smith

General Counsel

IO Biotech, Inc.

cc:
 Mai-Britt Zocca, IO Biotech, Inc.

Amy Sullivan, IO Biotech, Inc.

Frank Rahmani, Sidley Austin LLP

Istvan Hajdu, Sidley Austin LLP

Nick DeAngelis, Sidley Austin LLP