IMMURON LIMITED
Suite 1, 1233 High Street
Armadale, Victoria, Australia 3143
| June 1, 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 (“the Company”)
Registration Statement on Form F-1
File No. 333-215204 (the “Registration Statement”)
Ladies and Gentlemen:
Reference is made to the Company’s request for acceleration filed as correspondence via EDGAR on May 26, 2017.The Company is no longer requesting that the Registration Statement be declared effective at this time and the Company hereby formally withdraws it request for acceleration of the effective date.
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 | |||
