<SEC-DOCUMENT>0001193125-24-018179.txt : 20240229
<SEC-HEADER>0001193125-24-018179.hdr.sgml : 20240229
<ACCEPTANCE-DATETIME>20240129163250
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ACCESSION NUMBER:		0001193125-24-018179
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INOVIO PHARMACEUTICALS, INC.
		CENTRAL INDEX KEY:			0001055726
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				330969592
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6769 MESA RIDGE RD.
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121
		BUSINESS PHONE:		8584103134

	MAIL ADDRESS:	
		STREET 1:		6769 MESA RIDGE RD.
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INOVIO BIOMEDICAL CORP
		DATE OF NAME CHANGE:	20050404

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENETRONICS BIOMEDICAL CORP
		DATE OF NAME CHANGE:	20011116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENETRONICS BIOMEDICAL LTD
		DATE OF NAME CHANGE:	19980213
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<TYPE>CORRESP
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<TD VALIGN="top">January&nbsp;29, 2024</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right"><B>V<SMALL>IA</SMALL> E<SMALL>DGAR</SMALL></B></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Industrial
Applications and Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington,
D.C. 20549 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attn: Nicholas O&#146;Leary </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top"><B>RE:</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><B>Inovio Pharmaceuticals, Inc.</B></TD></TR>
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<TD VALIGN="top"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">S-3</FONT></B></TD></TR>
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<TD VALIGN="top"><B>Filed November&nbsp;9, 2023, as amended on January&nbsp;26, 2024</B></TD></TR>
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<TD VALIGN="top"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-275445</FONT></B></TD></TR>
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<TD VALIGN="top"><B>Acceleration Request</B></TD></TR>
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<TD VALIGN="top"><B>Requested Date:</B></TD>
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<TD VALIGN="top"><B>January&nbsp;31, 2024</B></TD></TR>
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<TD VALIGN="top"><B>Requested Time:</B></TD>
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<TD VALIGN="top"><B>4:00 P.M. Eastern Time</B></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the &#147;<B><I>Registrant</I></B>&#148;) hereby requests that the Securities and Exchange Commission take appropriate action to cause the
above-referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">S-3</FONT> (the &#147;<B><I>Registration Statement</I></B>&#148;) to become effective on January&nbsp;31, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as is
practicable, or at such later time as the Registrant may orally request via telephone call to the staff (the &#147;<B><I>Staff</I></B>&#148;) of the Division of Corporation Finance. The Registrant hereby authorizes each of Brian Leaf and Darah
Protas of Cooley LLP, counsel to the Registrant, to make such request on its behalf. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Once the Registration Statement has been declared effective, please
orally confirm that event with Brian Leaf of Cooley LLP at (703) <FONT STYLE="white-space:nowrap">456-8053</FONT> or Darah Protas of Cooley LLP at (202) <FONT STYLE="white-space:nowrap">962-8332.</FONT> </P>
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<TD VALIGN="top">Very truly yours,</TD></TR>
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<TD VALIGN="top"><B>Inovio Pharmaceuticals, Inc.</B></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Peter Kies </P></TD></TR>
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<TD VALIGN="top">Peter Kies</TD></TR>
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<TD VALIGN="top">Chief Financial Officer</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Brian Leaf, Cooley LLP </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Darah Protas, Cooley LLP </P>
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