IMMURON LIMITED
Suite 1, 1233 High Street
Armadale, Victoria, Australia 3143
| June 6, 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:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 P.M. EDT on June 7, 2017, or as soon thereafter as is practicable.
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 | |||
