April 14, 2020

Peter Kies
Chief Financial Officer
INOVIO PHARMACEUTICALS, INC.
660 W. GERMANTOWN PIKE, SUITE 110
PLYMOUTH MEETING, PA 19462

       Re: INOVIO PHARMACEUTICALS, INC.
           Form 10-K for the Fiscal Year Ended December 31, 2019
           File No. 001-14888
           Filed March 12, 2020

Dear Mr. Kies:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2019

Item 15. Exhibits, Financial Statements Schedules , page 81

1.     You disclose that you are collaborating with Beijing Advaccine
Biotechnology Co. to
       advance the development of INO-4800, your new coronavirus vaccine
candidate, and your
       goal is to produce up to one million doses of a potential vaccine by the
end of 2020. If
       this agreement represents a material contract pursuant to Item
601(b)(10) of Regulation S-
       K, please file such contract as an exhibit or provide an analysis
supporting your
       determination that you are not required to provide the contract.
 Peter Kies
INOVIO PHARMACEUTICALS, INC.
April 14, 2020
Page 2




       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Tracey McKoy, Staff Accountant at (202)551-3772 or,
Terence
O'Brien, Accounting Branch Chief, at (202)551-3355 with any questions.



FirstName LastNamePeter Kies                              Sincerely,
Comapany NameINOVIO PHARMACEUTICALS, INC.
                                                          Division of
Corporation Finance
April 14, 2020 Page 2                                     Office of Life
Sciences
FirstName LastName