Company: IMRX
Filing Date: 2025-08-18
Form Type: CORRESP
Source: 0001104659-25-079893
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Company: Immuneering Corp
Filing Date: 2025-08-18
Form: CORRESP
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<div align='center'>Immuneering Corporation

245 Main Street, Second Floor

Cambridge, MA 02142</div>

August 18, 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 August 13, 2025

File No. 333-289589

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. 333-289589) be accelerated by the Securities and Exchange
Commission to 4:00 p.m. Washington D.C. time on August 20, 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/ Michael D. Bookman            |
|                         | Michael D. Bookman                |
|                         | Chief Legal Officer and Secretary |

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

Evan G. Smith, Latham & Watkins
LLP