September 5, 2024 Michael H. Tardugno Executive Chairman of the Board Imunon, Inc. 997 Lenox Drive, Suite 100 Lawrenceville, NJ 08648 Re: Imunon, Inc. Registration Statement on Form S-1 Filed August 29, 2024 File No. 333-281834 Dear Michael H. Tardugno: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: KJ Cho, Esq.