300 West 6th Street, Suite 2250 +1.512.647.1900
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February 22, 2021
| U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 |
Re: Ibere Pharmaceuticals
Amendment No. 1 to Registration Statement on Form S-1
Submitted February 22, 2021
File No. 333-252863
Dear U.S. Securities and Exchange Commission:
On behalf of Ibere Pharmaceuticals, a Cayman Islands exempted company (the “Company”), we hereby submit Amendment No. 1 to Registration Statement on Form S-1, File No. 333-252863, which comments are limited to changes to address the establishment of a directed unit program relating to the offering referenced in the S-1. No other changes are included in this filing and these changes are being provided as a supplemental submission to facilitate your review. Please direct all notices and communications with respect to this submission to each of the following:
| Ibere Pharmaceuticals |
| Attention: Osagie Imasogie |
| 2005 Market Street, Suite 2030 |
| Philadelphia, PA 19103 |
| (267) 765-3222 |
| Email: osagie@phoenixipv.com |
| With a copy to: |
| Shearman & Sterling LLP |
| Attention: Carmelo M. Gordian |
| 300 West 6th Street, Suite 2250 |
| Austin, Texas 78701 |
| (512) 647-1902 |
| Email: Carmelo.gordian@shearman.com |
Should you have any questions on this submission, please do not hesitate to contact me at (512) 647-1902.
Very truly yours,
/s/ Carmelo M. Gordian
Carmelo M. Gordian, Partner
Cc: Osagie Imasogie, Ibere Pharmaceuticals
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