March 27, 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
Attn: Jeffrey Gabor
| RE: | Inovio Pharmaceuticals, Inc. |
Registration Statement on Form S-3 |
Filed March 13, 2020 |
File No. 333-237172 |
Acceleration Request |
| Requested Date: | March 31, 2020 | |||
| Requested Time: | 4:00 P.M. Eastern Time |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) to become effective on March 31, 2020, 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 “Staff”) 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.
Once the Registration Statement has been declared effective, please orally confirm that event with Brian Leaf of Cooley LLP at (703) 456-8053 or Darah Protas of Cooley LLP at (202) 962 8332.
Very truly yours,
Inovio Pharmaceuticals, Inc.
| /s/ Peter Kies |
| Peter Kies |
| Chief Financial Officer |
| cc: | Brian Leaf, Cooley LLP |
Darah Protas, Cooley LLP |
6769 Mesa Ridge Road
San Diego, CA 92121
Phone: (858) 597-6006
Fax: (858) 404-1392