IMMURON LIMITED
Suite 1, 1233 High Street
Armadale, Victoria, Australia 3143
| May 25, 2017 |
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Attn: Suzanne Hayes, Esq.
Assistant Director
Re: Immuron Limited
Registration Statement on Form F-1
File No. 333-215204 (the “Registration Statement”)
Ladies and Gentlemen:
The undersigned respectfully requests that the acceleration request submitted by the Company on May 25, 2017, requesting effectiveness for the Registration Statement, be cancelled.
Should you have any questions regarding the foregoing, please do not hesitate to contact our counsel Darrin Ocasio, Esq. of Sichenzia Ross Ference Kesner LLP at (212) 930-9700.
| Very truly yours, | |||
| IMMURON LIMITED | |||
| By: | /s/ Thomas Liquard | ||
| Thomas Liquard, Chief Executive Officer | |||
