Company: IMRX
Filing Date: 2025-09-04
Form Type: CORRESP
Source: 0001104659-25-087491
Chunk: 0

Company: Immuneering Corp
Filing Date: 2025-09-04
Form: CORRESP
Chunk 0
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<div align='center'>Immuneering Corporation

245 Main Street, Second Floor

Cambridge, MA 02142</div>

September 4, 2025

Via EDGAR

Securities and Exchange Commission

Division of Corporation
Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

| Re: | Immuneering Corporation            
 Registration Statement on Form S-3 
 Filed September 3, 2025            |
|:----|:-----------------------------------|
|     | File No. 333-289997                |

To whom it may concern:

Pursuant to Rule 461(a) under the
Securities Act of 1933, as amended, Immuneering Corporation (the “Company”) hereby respectfully requests that the effective
date of the Company’s Registration Statement on Form S-3 (File No. 333-289997) be accelerated by the Securities and Exchange Commission
to 4:00 p.m. Washington D.C. time on September 8, 2025 or as soon as practicable thereafter.

The Company requests that we be notified
of such effectiveness by a telephone call to Wesley C. Holmes of Latham & Watkins LLP at (617) 948-6027 and that such effectiveness
also be confirmed in writing.

| Very         
 truly yours, |                                       |
| Immuneering  
 Corporation  |                                       |
| By:          | /s/ Benjamin J. Zeskind               |
|              | Benjamin J. Zeskind                   |
|              | President and Chief Executive Officer |

| cc: | Wesley C. Holmes, Latham & Watkins LLP |
|     | Evan G. Smith,                         
 Latham & Watkins LLP                   |