<SEC-DOCUMENT>0001140361-25-017706.txt : 20250822
<SEC-HEADER>0001140361-25-017706.hdr.sgml : 20250822
<ACCEPTANCE-DATETIME>20250507161658
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-25-017706
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250507

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Ikena Oncology, Inc.
		CENTRAL INDEX KEY:			0001835579
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		ORGANIZATION NAME:           	03 Life Sciences
		EIN:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		12526 HIGH BLUFF DRIVE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130
		BUSINESS PHONE:		857-343-8292

	MAIL ADDRESS:	
		STREET 1:		12526 HIGH BLUFF DRIVE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92130

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Ikena Oncology, Inc.
		DATE OF NAME CHANGE:	20201208
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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          <td style="width: 45.42%; vertical-align: top;">&#160;<img src="ny20041067x6_img01.jpg"></td>
          <td style="width: 24.63%; vertical-align: top;">&#160;</td>
          <td style="width: 29.95%; vertical-align: top;">
            <div style="color: #848A8E; font-size: 8pt;">Goodwin Procter</div>
            <div style="color: #848A8E; font-size: 8pt;">100 Northern Ave.</div>
            <div style="color: #848A8E; font-size: 8pt;">Boston, MA 02210</div>
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    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>May 7, 2025</div>
    <div><br>
    </div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>Office of Life Sciences</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549-3628</div>
    <div><br>
    </div>
    <div>Attention: Christine Torney, Lynn Dicker, Daniel Crawford and Alan Campbell</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="ze42c1e6be78644eb8cc151e159dca413" cellpadding="0" cellspacing="0">

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          <td style="width: 27.95pt;"><br>
          </td>
          <td style="width: 44.05pt; vertical-align: top; font-weight: bold;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Ikena Oncology, Inc.<br>
              Amendment No. 1 to Registration Statement on Form S-4<br>
              Filed April 21, 2025<br>
              File No. 333-285881</div>
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    </div>
    <div style="text-align: justify;">Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-align: justify;">On behalf of Ikena Oncology, Inc. (the &#8220;<u>Company</u>&#8221;), we are submitting this letter in response to the comment letter from the staff of the Division of Corporation Finance (the &#8220;<u>Staff</u>&#8221;) of the Securities and
      Exchange Commission (the &#8220;<u>SEC</u>&#8221;), dated May 2, 2025 (the &#8220;<u>Comment Letter</u>&#8221;), pertaining to the Company&#8217;s above-referenced Amendment No. 1 to Registration Statement on Form S-4 (the &#8220;<u>Registration Statement</u>&#8221;).&#160; In connection with
      such responses, the Company is concurrently filing Amendment No. 2 to the Registration Statement (the &#8220;<u>Amended Registration Statement</u>&#8221;).</div>
    <div><br>
    </div>
    <div style="text-align: justify;">For your convenience, the text of the Comment Letter has been reproduced herein, and each comment is followed by the applicable responses on behalf of the Company. Unless otherwise indicated, page references in the
      responses correspond to the page numbers in the Amended Registration Statement, and page references otherwise correspond to the page numbers in the Registration Statement. Capitalized terms used in this letter but otherwise not defined herein shall
      have the meanings set forth in the Amended Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: justify;"><u>Amendment No. 1 to Registration Statement on Form S-4</u></div>
    <div><br>
    </div>
    <div style="text-align: justify;"><u>Questions and Answers, Page </u>1</div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z5c28fc4d030a40dea6d5f35174c170c1" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 18pt; vertical-align: top;">1.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-style: italic;">We note your response to prior comment 8 and reissue the comment in part. Please revise your Questions and Answers section, where appropriate, to disclose that IMG-007 is Inmagene&#8217;s only product candidate in
              clinical development and the only product candidate the combined company initially plans to develop.</div>
          </td>
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    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 18pt;"><u>Response</u>: The Company respectfully acknowledges the Staff&#8217;s comment and advises the Staff that it has revised the disclosure on pages 2 and 7 of the Amended Registration Statement.</div>
    <div><br>
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    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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    </div>
    <div style="text-align: justify;">U.S. Securities and Exchange Commission</div>
    <div style="text-align: justify;">Division of Corporation Finance</div>
    <div style="text-align: justify;">Office of Life Sciences</div>
    <div style="text-align: justify;">May 7, 2025</div>
    <div style="text-align: justify;">Page 2</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;"><u>Q: What are Ikena contingent value rights (&#8220;Ikena CVRs&#8221;)?, page 5</u></div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zeb8d86f9cd2a4afca41e6bf3b6531ff1" cellpadding="0" cellspacing="0">

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          <td style="width: 18pt; vertical-align: top;">2.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-style: italic;">We note your response to prior comment 4 and reissue in part. Please also revise your disclosure to clarify how any proceeds related to CVR assets received pursuant to agreements entered into after the first
              anniversary of the Merger will be treated.</div>
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    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 18pt;"><u>Response</u>: The Company respectfully acknowledges the Staff&#8217;s comment and advises the Staff that it has revised the disclosure on pages 6 and 22 of the Amended Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: justify;"><u>The Merger</u></div>
    <div><br>
    </div>
    <div style="text-align: justify;"><u>Background of the Merger, page 156</u></div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z337a103111c84ca8a4b09d18c5ad67af" cellpadding="0" cellspacing="0">

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          <td style="width: 18pt; vertical-align: top;">3.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-style: italic;">We note your response to prior comment 16 and reissue the comment in part. Please revise your disclosure on page 161 where you disclose you believed Inmagene &#8220;had the most potential to meet the Criteria, in
              particular because of the strength of its fundamental technologies and pipeline products&#8221; to disclose whether Ikena's management had also determined at that time &#8220;that the IMG-004 product candidate was further behind in development compared
              to competitors and IMG-017 was preclinical and it was in too early a stage to make an assessment as to its marketability.&#8221; If so, disclose how these factors impacted management's determination that Inmagene met the Criteria.</div>
          </td>
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    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 18pt;"><u>Response</u>: The Company respectfully acknowledges the Staff&#8217;s comment and advises the Staff that it has revised the disclosure on page 161 of the Amended Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: justify;"><u>Certain Unaudited Prospective Financial Information</u></div>
    <div><br>
    </div>
    <div style="text-align: justify;"><u>Financial Projections, page 180</u></div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zdfad00e4407447e482416799a18e0e29" cellpadding="0" cellspacing="0">

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          <td style="width: 18pt; vertical-align: top;">4.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-style: italic;">We note your response to prior comment 17 including your statement that the 22% &#8220;probability of success did not impact IMG-007's projected net revenues, but was instead accounted for in the discounted cash flow
              analysis.&#8221; However, we further note your revised disclosure on page 180 indicates that in calculating net revenue and gross profit for IMG-007, Ikena management assumed &#8220;a cumulative probability of success at 22%, representing the likelihood
              of regulatory approval of IMG-007.&#8221; Please reconcile your disclosure or advise.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; margin-left: 18pt;"><u>Response</u>: The Company respectfully acknowledges the Staff&#8217;s comment and advises the Staff that it has revised the disclosure on pages 177 and 180 of the Amended Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: center; margin-left: 18pt; font-weight: bold;">*****</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Please contact the undersigned at (617) 570-1927 or via email at srichards@goodwinlaw.com if you have any questions with respect to the foregoing.</div>
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    <div style="text-align: justify;">U.S. Securities and Exchange Commission</div>
    <div style="text-align: justify;">Division of Corporation Finance</div>
    <div style="text-align: justify;">Office of Life Sciences</div>
    <div style="text-align: justify;">May 7, 2025</div>
    <div style="text-align: justify;">Page 3</div>
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          <td style="width: 55.32%; vertical-align: top;">&#160;</td>
          <td style="width: 44.68%; vertical-align: top;">
            <div style="text-align: justify;">Very truly yours,</div>
          </td>
        </tr>
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          <td style="width: 55.32%; vertical-align: top;">&#160;</td>
          <td style="width: 44.68%; vertical-align: top;">&#160;</td>
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          <td style="width: 55.32%; vertical-align: top;">&#160;</td>
          <td style="width: 44.68%; vertical-align: top;">
            <div style="text-align: justify;"><u>/s/ Stephanie Richards</u></div>
          </td>
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        <tr>
          <td style="width: 55.32%; vertical-align: top;">&#160;</td>
          <td style="width: 44.68%; vertical-align: top;">
            <div style="text-align: justify;">Stephanie Richards</div>
          </td>
        </tr>
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          <td style="width: 55.32%; vertical-align: top;">&#160;</td>
          <td style="width: 44.68%; vertical-align: top;">
            <div style="text-align: justify;">Goodwin Procter LLP</div>
          </td>
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          <td style="width: 36pt; vertical-align: top;">cc:</td>
          <td style="width: auto; vertical-align: top;">
            <div>Mark Manfredi, <font style="font-style: italic;">Ikena Oncology, Inc.</font><br>
              Jotin Marango, <font style="font-style: italic;">Ikena Oncology, Inc.</font><br>
              John T. Haggerty, Esq., <font style="font-style: italic;">Goodwin Procter LLP</font><br>
              Richard A. Hoffman, Esq., <font style="font-style: italic;">Goodwin Procter LLP</font><br>
              Amanda Gill, Esq., <font style="font-style: italic;">Goodwin Procter LLP</font><br>
              Lauren Visek, Esq., <font style="font-style: italic;">Goodwin Procter LLP</font><br>
              Patrick Loofbourrow, Esq., <font style="font-style: italic;">Cooley LLP</font><br>
              Rama Padmanabhan, Esq.,<font style="font-style: italic;"> Cooley LLP</font><br>
              Asa M. Henin, Esq.,<font style="font-style: italic;"> Cooley LLP</font></div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
