325 E Middlefield Road
Mountain View, CA 94043
(650) 965-7873
November 9, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Healthcare & Insurance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Jimmy McNamara
| Re: | IGM Biosciences, Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-268136 | ||
| Acceleration Request | ||
| Requested Date: November 14, 2022 | ||
| Requested Time: 4:00 P.M. Eastern Time | ||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, IGM Biosciences, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-268136) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Jennifer Knapp at (650) 849-3041.
[Signature page follows]
Securities and Exchange Commission
November 9, 2022
Page 2
| Sincerely, |
| IGM BIOSCIENCES, INC. |
| /s/ Paul Graffagnino |
| Paul Graffagnino |
| Vice President, Legal Affairs |
| cc: | Fred Schwarzer, IGM Biosciences, Inc. |
Misbah Tahir, IGM Biosciences, Inc.
Tony Jeffries, Wilson Sonsini Goodrich & Rosati, P.C.
Kenneth A. Clark, Wilson Sonsini Goodrich & Rosati, P.C.
Jennifer Knapp, Wilson Sonsini Goodrich & Rosati, P.C.
Christina Poulsen, Wilson Sonsini Goodrich & Rosati, P.C.
www.igmbio.com | info@igmbio.com