<SEC-DOCUMENT>0001615774-17-002723.txt : 20170720
<SEC-HEADER>0001615774-17-002723.hdr.sgml : 20170720
<ACCEPTANCE-DATETIME>20170526102013
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001615774-17-002723
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170526

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Immuron Ltd
		CENTRAL INDEX KEY:			0001660046
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			C3
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 8694
		CITY:			ARMADALE, VICTORIA
		STATE:			C3
		ZIP:			3143
		BUSINESS PHONE:		61 03 9824 5254

	MAIL ADDRESS:	
		STREET 1:		PO BOX 8694
		CITY:			ARMADALE, VICTORIA
		STATE:			C3
		ZIP:			3143
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt/150% Times New Roman, Times, Serif; margin: 6pt 0 6pt 4in">May 26, 2017</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt"><FONT STYLE="letter-spacing: -0.1pt"><I><U>VIA EDGAR </U></I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
<BR>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">RE:</TD><TD><FONT STYLE="letter-spacing: -0.1pt">Immuron Limited (&ldquo;Company&rdquo;)</FONT><BR>
Registration Statement on Form F-1<BR>
<U>(File No. 333-215204) (the &ldquo;Registration Statement&rdquo;)</U>&#9;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">Pursuant to Rule 461
of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;),
Joseph Gunnar &amp; Co., LLC., as representative of the underwriters of the offering, hereby joins the request of the Company that
the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on Tuesday,
May 30, 2017, at 5:00 p.m., ET, or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">Pursuant to Rule 460
of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of
the several underwriters, wish to advise you that, through May 24, 2017, we distributed to each underwriter or dealer, who is reasonably
anticipated to be invited to participate in the distribution of the security, as many copies, as well as &ldquo;E-red&rdquo; copies
of the Preliminary Prospectus dated May 24, 2017, as appears to be reasonable to secure adequate distribution of the preliminary
prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">We have complied and
will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in">JOSEPH GUNNAR &amp; CO., LLC</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt 2.75in">By:&#9;<U>/s/ Eric Lord____________________</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.15in 0 3.05in; text-indent: 0in">Name: Eric Lord</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.15in 6pt 3.05in; text-indent: 0in">Title: Head of Investment Banking/Underwritings</P>



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