May 20, 2024

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Jimmy McNamara

 

Re:	Imunon, Inc. (the “Company”)
	Registration Statement Filed on Form S-3 (the “Registration Statement”)
	File No. 333-279425

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date for the above-referenced Registration Statement be accelerated to 5:00 p.m., Eastern Time, on May 22, 2024, or as soon as practicable thereafter.

 

Please contact Megan Gates of Covington & Burling LLP at (617) 603-8805 or mgates@cov.com with any questions you may have regarding this request. In addition, please notify Ms. Gates by telephone when this request for acceleration has been granted.

 

	Respectfully,
	Imunon, Inc.
	By:	/s/ Jeffrey W. Church
	Name:	Jeffrey W. Church
	Title:	Chief Financial Officer

 

cc:	Megan Gates, Covington & Burling LLP