December 3, 2020
VIA EDGAR
United States Securities
and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
| Re: | iBio, Inc. |
Registration Statement on Form S-3
File No: 333-250973
Ladies and Gentlemen:
iBio, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-250973), to become effective on Monday, December 7, 2020, at 9:00 a.m., Eastern Time, or as soon thereafter as is practicable.
The Registrant hereby authorizes its counsel, Leslie Marlow, Esq. or Patrick J. Egan, Esq. of Gracin & Marlow, LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 496-2223 or (212) 907-6457 or Mr. Egan at (914) 557-5574 or (212) 907-6457 with any questions you may have concerning this request, and please notify her when this request for acceleration has been granted.
| Sincerely, | |
| /s/ Thomas F. Isett | |
| Thomas F. Isett | |
| Chief Executive Officer |
| cc: | Leslie Marlow, Esq. |
| Patrick J. Egan, Esq. |
8800 HSC PARKWAY, BRYAN, TX, 77807 TEL: (979) 446-0027 WWW.IBIOINC.COM