United States securities and exchange commission logo May 26, 2023 Jeffrey Church Chief Financial Officer Imunon, Inc. 997 Lenox Drive, Suite 100 Lawrenceville, NJ 08648 Re: Imunon, Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed March 30, 2023 File No. 001-15911 Dear Jeffrey Church: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Life Sciences