Exhibit 10.102

Dated as of August 8, 2002

Letter Agreement

The
Immune Response Corporation
5935 Darwin Court
Carlsbad, CA 92008
Attention: Michael L. Jeub



Dear
Michael:

The
undersigned, each a security holder and an affiliate of a director of The Immune Response Corporation, a Delaware corporation (the "Company"), understand that the Nasdaq National
Market ("Nasdaq") has contacted the Company regarding an alleged violation of National Association of Security Dealers ("NASD") Rule 4350(i)(1)(A) (the "Insider Rule"),
Rule 4350(i)(1)(B) (the "Change in Control Rule") and Rule 4350(i)(1)(D) (the "20% Rule") in connection with the sale of Notes and Warrants to the undersigned pursuant to the Note
Purchase Agreement dated as of November 9, 2001, by and between the Company and the Kevin Kimberlin Partners, L.P., a Delaware limited partnership ("KKP"), as amended by Amendment No. 1
to the Note Purchase Agreement dated as of February 14, 2002, Amendment No. 2 to the Note Purchase Agreement, dated as of May 3, 2002, each by and between the Company, KKP and
Oshkim Limited Partnership, a Nevada limited partnership ("Oshkim") and Amendment No. 3 to the Note Purchase Agreement, dated as of July 11, 2002, by and between the Company, KKP, Oshkim
and The Kimberlin Family 1998 Irrevocable Trust (the "Agreement"). While neither the Company nor the undersigned believe that the transactions pursuant to the Agreement violated the Insider Rule, the
Change in Control Rule or the 20% Rule, all parties agree that, as requested by Nasdaq in order to ensure compliance with the Insider Rule, it is in the
best interest of the Company and the undersigned to agree to certain restrictions with respect to the Common Stock of the Company underlying the Notes and Warrants issued in May, June and July, 2002,
pursuant to the Agreement.

In
recognition of the benefit that continued listing of the Company's Common Stock on Nasdaq would confer upon the undersigned as security holders of the Company and to enable the
Company and the undersigned to engage in future financing pursuant to the Agreement, the undersigned and the Company agree that until either (i) the Company obtains stockholder approval (which
approval the Company shall use its best efforts to obtain by November 30, 2002) of the transactions for purposes of compliance with the Insider Rule, the Change in Control Rule and the 20% Rule
or (ii) at such time as a proposed merger, sale of assets or similar transaction, or tender or exchange offer is under consideration by our Board of Directors, the restrictions will lapse, the
undersigned will not, without the prior written consent of the Company, directly or indirectly:



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Notwithstanding
subsection (ii), the undersigned may transfer or assign shares of the Common Stock issuable upon the conversion or exercise of the respective Notes and Warrants issued
pursuant to the Agreement (i) as a bona fide gift or gifts, provided that the donee or donees thereof enter into a Letter Agreement on terms identical to the terms of this Letter Agreement, or
(ii) to any trust for the direct or indirect benefit of the undersigned, provided that the trustee of the trust enter into a Letter Agreement on terms identical to the terms of this Letter
Agreement, and provided further that any such transfer shall not involve a disposition for value. In addition, notwithstanding the foregoing, the undersigned may transfer or assign the capital stock
of the Company to any partner of the undersigned or affiliate of such partner; provided, however, that in any such case, it shall be a condition to the transfer or assignment that the transferee or
assignee enter into a Letter Agreement on terms identical
to the terms of this Letter Agreement and there shall be no further transfer of such capital stock except in accordance with this Letter Agreement, and provided further that any such transfer shall
not involve a disposition for value. The undersigned also agrees and consents to the entry of stop transfer instructions with the Company's transfer agent and registrar against the transfer of the
undersigned's securities except in compliance with the foregoing restrictions.

Notwithstanding
subsection (iii), any Dividends which the undersigned would have the right to receive shall be held in escrow for the undersigned by the Chief Financial Officer of the
Company until obtaining stockholder approval for the transaction for purposes of compliance with the Insider Rule, the Change in Control Rule or the 20% Rule.

|                                                                    |  | Very truly yours,                          
|------------------------------------------------------------------- |  | -------------------------------------------
|                                                                    |  | OSHKIM LIMITED PARTNERSHIP                 
|                                                                    |  |                                            
|                                                                    |  | By:                                        
|                                                                    |  | Its:                                       
|                                                                    |  | THE KIMBERLIN FAMILY 1998 IRREVOCABLE TRUST
|                                                                    |  |                                            
|                                                                    |  | By:                                        
|                                                                    |  | Its:                                       
|Agreed and accepted:                                                |  |                                            
|THE IMMUNE RESPONSE CORPORATION                                     |  |                                            
|Michael L. Jeub
Vice President, Finance and Chief Financial Officer |  |                                            

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