Imara Inc.
1309 Beacon Street, Suite 300, Office 341
Brookline, MA 02446
January 19, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jenn Do
Kevin Vaughn
Lauren Hamill
Tim Buchmiller
| Re: | Imara Inc. |
Registration Statement on Form S-4
File No. 333-268300
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Imara Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-268300), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern time on January 23, 2023, or as soon thereafter as practicable.
| Very truly yours, | ||||
| IMARA INC. | ||||
| By: | /s/ Rahul D. Ballal, Ph.D. | |||
| Name: | Rahul D. Ballal, Ph.D. | |||
| Title: | President and Chief Executive Officer | |||