IMMURON LIMITED
Suite 1, 1233 High Street
Armadale, Victoria, Australia 3143
| May 26, 2017 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Suzanne Hayes, Esq.
Assistant Director
| Re: | Immuron Limited |
| Amendment No. 7 to Registration Statement on Form F-1 | |
| Filed May 25, 2017 | |
| File No. 333-215204 (the “Registration Statement”) |
Dear Ms. Hayes:
We are responding to the oral comment conveyed to our counsel Sichenzia Ross Ference Kesner LLP on May 25, 2017 by the staff (the “Staff”) relating to Amendment No. 7 to the Registration Statement filed by the Company with the Securities and Exchange Commission.
| 1. | Staff Oral Comment: |
Update the legal opinions filed as exhibits to the Registration Statement to reflect the amended amount of securities being offered and sold.
Response:
The Company has filed Amendment No. 8 to the Registration Statement to include amended legal opinions attached as exhibits 5.1 and 5.2. The opinions have been revised to reference the securities set forth in Amendment No. 6 to the Registration Statement.
.
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,
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| IMMURON LIMITED | |||
| By: | /s/ Thomas Liquard | ||
| Thomas Liquard, Chief Executive Officer | |||
