September 13, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Healthcare & Insurance
100 F Street, N.E.
Washington, D.C. 20549-3720
| Attention: | Justin Dobbie |
Julia Griffith
Sharon Blume
Christine Torney
| Re: | IGM Biosciences, Inc. |
Registration Statement on Form S-1
File No. 333-233365
Acceleration Request
Requested Date: Tuesday, September 17, 2019
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, IGM Biosciences, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-233365) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Jennifer Knapp at (650) 849-3041.
[Signature page follows]
Securities and Exchange Commission
September 13, 2019
Page 2
Sincerely, |
| IGM BIOSCIENCES, INC. |
/s/ Fred Schwarzer |
Fred Schwarzer |
Chief Executive Officer and President |
| cc: | Misbah Tahir, IGM Biosciences, Inc. |
Paul Graffagnino, GCA Law Partners LLP
Tony Jeffries, Wilson Sonsini Goodrich & Rosati, P.C.
Kenneth A. Clark, Wilson Sonsini Goodrich & Rosati, P.C.
Jennifer Knapp, Wilson Sonsini Goodrich & Rosati, P.C.
Jonie I. Kondracki, Cooley LLP
Charles S. Kim, Cooley LLP
