Company: INTS
Filing Date: 2025-01-07
Form Type: CORRESP
Source: 0001567264-25-000003
Chunk: 0

Company: INTENSITY THERAPEUTICS, INC.
Filing Date: 2025-01-07
Form: CORRESP
Chunk 0
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#### INTENSITY THERAPEUTICS, INC.

#### 1 ENTERPRISE DRIVE, SUITE 430

#### SHELTON, CT 06484
January 7, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

Attention: Sasha Parikh

Kevin Vaughn

#### Re: Intensity Therapeutics, Inc.

#### Form 10-K for the year ended December 31, 2023

#### Filed March 14, 2024

#### File No. 001-41109
Dear Sir or Madam:

This letter sets forth the response of Intensity Therapeutics, Inc., a Delaware corporation (the “

#### Company
”), to the comment from the staff of the Division of Corporate Finance (the “

#### Staff
”) of the Securities and Exchange Commission (the “

#### Commission
”) set forth in your letter, dated December 26, 2024 (the “

#### Comment Letter
”), relating to the above referenced Form 10-K for the year ended December 31, 2023 (File No. 001-41109) filed by the Company on March 14, 2024 (the “

#### Form 10-K
”).

Set forth below is the Company’s response to the Staff’s comment. For convenience, the Staff’s comment is repeated below in bold, followed by the Company’s response to the comment.

#### Form 10-K for the year ended December 31, 2023
Management’s Discussion and Analysis of Financial Condition and Results of Operations Results of Operations, page 83

1. We note your disclosure on page F-9 that you track external research and development expenses based on research and development initiative, including preclinical, individual clinical study, and manufacturing activities but not by program. We also note the tabular disclosure of research and development expenses on page 48 of your Form S-1 amended on June 23, 2023, consistent with your response letter dated October 28, 2021. In this regard, please provide us in your response, revised disclosure of the costs incurred for the periods ended December 31, 2023 and nine-months ended September 30, 2024, for each of your key research and development initiatives which should reconcile to total research and development expense on the Statements of Operations. In addition, please