Company: IOBT
Filing Date: 2025-06-09
Form Type: CORRESP
Source: 0001193125-25-137907
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Company: IO Biotech, Inc.
Filing Date: 2025-06-09
Form: CORRESP
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IO Biotech, Inc. Ole Maaløes Vej 3 DK-2200Copenhagen N Denmark June 9, 2025 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Tim Buchmiller

| Re: | IO Biotech, Inc. |

Registration Statement on Form S-3,as amended File No. 333-287554 Acceleration Request Requested Date: June 11, 2025 Requested Time: 4:00 P.M., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, IO Biotech, Inc. (the “ Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3,as amended (the “ Registration Statement”), be accelerated so that the Registration Statement will become effective at 4:00 P.M., Eastern Time, on June 11, 2025, or as soon thereafter as practicable 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 U.S. Securities and Exchange Commission. Please contact Nick DeAngelis of Sidley Austin LLP at (214) 969-3563with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement.

| Very truly yours, |
| /s/ Devin Smith   |
| Devin Smith       |
| General Counsel   |
| IO Biotech, Inc.  |

| cc: | Mai-Britt Zocca, IO Biotech, Inc. |

Amy Sullivan, IO Biotech, Inc. Frank Rahmani, Sidley Austin LLP Istvan Hajdu, Sidley Austin LLP Nick DeAngelis, Sidley Austin LLP