Immuron Limited
62 Lygon Street, Level 3
Carlton South, Victoria 3053 Australia
VIA EDGAR
United States Securities
and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Joe McCann
| Re: | Immuron Limited |
| | Registration Statement on Form F-3 |
| | File No. 333-230762 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Immuron Limited (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Daylight Time, on Wednesday, April 17, 2019, or as soon thereafter as possible.
Please notify Jeffrey Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
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| Thank you, |
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| IMMURON LIMITED |
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| By: | /s/ Gary S. Jacob | |
| Name: Gary S. Jacob |
| Title: Chief Executive Officer |