<SEC-DOCUMENT>0001104659-21-070474.txt : 20210629
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<ACCEPTANCE-DATETIME>20210521160647
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-070474
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20210521

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Immunome Inc.
		CENTRAL INDEX KEY:			0001472012
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				770694340
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		665 STOCKTON DRIVE
		STREET 2:		SUITE 300
		CITY:			EXTON
		STATE:			PA
		ZIP:			19341
		BUSINESS PHONE:		610-321-3700

	MAIL ADDRESS:	
		STREET 1:		665 STOCKTON DRIVE
		STREET 2:		SUITE 300
		CITY:			EXTON
		STATE:			PA
		ZIP:			19341
</SEC-HEADER>
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                           <P STYLE="margin: 0pt">&nbsp;</P>

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    <TD STYLE="white-space: nowrap; width: 45%; padding-top: 2.9pt; padding-right: 1.45pt; padding-left: 1.45pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 19%; padding-top: 1px; padding-right: 1.45pt; padding-left: 1px; font-size: 10pt">&nbsp;<IMG SRC="tm2117007d2_correspimg001.jpg" ALT="" STYLE="height: 113px; width: 90px"></TD>
    <TD STYLE="width: 36%; padding-top: 2.9pt; padding-right: 1.45pt; padding-left: 1.45pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Chrysler Center</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">666 Third Avenue</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">New York, NY 10017</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">212 935 3000</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">mintz.com</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">May 21, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>CONFIDENTIAL &#8211; VIA EDGAR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Life Sciences</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 9%; text-align: left">Attention:</TD><TD STYLE="text-align: justify">Chris Edwards<BR>
Celeste Murphy</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 40.5pt">Re:</TD><TD STYLE="text-align: justify">Immunome, Inc.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.5pt; text-align: justify">Registration Statement on Form S-1</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.5pt; text-align: justify">Filed May 11, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 76.5pt; text-align: justify">File No. 333-256018</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This letter sets forth the
response of Immunome, Inc. (the &#8220;<U>Company</U>&#8221;) to the comment letter, dated May 17, 2021, of the staff of the Division
of Corporation Finance (the &#8220;<U>Staff</U>&#8221;) of the Securities and Exchange Commission (the &#8220;<U>Commission</U>&#8221;)
with respect to the Company&#8217;s Registration Statement on Form S-1 filed with the Commission on May 11, 2021. Concurrently, the Company
is submitting an amendment to the Registration Statement on Form S-1 (the &#8220;<U>Amendment</U>&#8221;). Defined terms used but not
otherwise defined herein have the meanings ascribed to such terms in the Amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In order to facilitate your
review, we have repeated each comment in its entirety in italicized text in the original numbered sequence and followed by the Company&#8217;s
response. When indicated, the responses below are contained in the Amendment. References to page numbers in this letter refer to the pagination
of the Amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">1.</TD><TD STYLE="text-align: justify"><I>We note the statement on the cover page of the prospectus that selling stockholders will be named in
the prospectus or in supplements to the prospectus. Please note that since you are not eligible to rely on Rule 430B of Regulation C,
you must file a post-effective amendment to add selling stockholders to the registration statement. Please revise your disclosure as appropriate
and include the amount of securities registered on behalf of each selling shareholder. For guidance, please refer to Rule 430B and Regulation
S-K CD&amp;I 140.03.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0in"><U>Response</U>: The
Company respectfully acknowledges the Staff's comment and has revised the Amendment to disclose the selling stockholders as set forth
on pages 7, 8, 9, 10 and 11 of the Amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify"><I>Please update the documents incorporated by reference to include the quarterly report on Form 10-Q
for the quarter ended March 31, 2021.</I></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><U>Response</U>: The Company respectfully
acknowledges the Staff's comment and has updated the documents incorporated by reference to include the quarterly report on Form 10-Q
for the quarter ended March 31, 2021 as set forth on page 19 of the Amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

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    <TD STYLE="border-top: Black 1pt solid; padding-top: 5pt; width: 14%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">London</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 5pt; width: 14%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">Los Angeles</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 5pt; width: 14%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">New York</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 5pt; width: 14%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">San Diego</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 5pt; width: 14%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">San Francisco</FONT></TD>
    <TD STYLE="border-top: Black 1pt solid; padding-top: 5pt; width: 14%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">Washington</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 3pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">MINTZ, LEVIN, COHN, FERRIS, GLOVSKY
AND POPEO, P.C.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>

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<TD STYLE="width: 50%"><P STYLE="margin-top: 0; margin-bottom: 0"><B>MINTZ</B> &nbsp;</P>
                       <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                       <P STYLE="margin-top: 0; margin-bottom: 0">May 21, 2021<BR> Page 2</P></TD>
<TD STYLE="text-align: right; width: 50%">&nbsp;<IMG SRC="tm2117007d2_correspimg002.jpg" ALT="" STYLE="height: 78px; width: 60px"></TD></TR>
</TABLE>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If you have any questions
or comments in connection with this letter or the Amendment, please contact the undersigned by phone at (212) 692-6856 or via e-mail at
dabagliebter@mintz.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 50%">&nbsp;</TD>
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 50%">Very truly yours,</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 50%">&nbsp;</TD>
  <TD STYLE="border-bottom: Black 1pt solid; text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 50%">/s/ Daniel Bagliebter</TD></TR>
</TABLE>


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<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 50%">&nbsp;</TD>
  <TD STYLE="text-align: justify; padding-left: 10pt; text-indent: -10pt; width: 50%">Daniel Bagliebter</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 5%">cc: </TD>
  <TD STYLE="text-align: justify; width: 95%">Purnanand D. Sarma, Ph.D., Chief Executive Officer (Immunome, Inc.)<BR>
Sandra G. Stoneman, Chief Legal Officer and General Counsel (Immunome, Inc.)</TD></TR>
</TABLE>




<P STYLE="margin: 0pt">&nbsp;</P>

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