# EDGAR Filing Document

**Accession Number:** 0001672619
**File Stem:** 0001193125-23-010945
**Filing Date:** 2023-1
**Character Count:** 1945
**Document Hash:** 827f888a56818832f2e808ec8f5c92db
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-010945.hdr.sgml**: 20230223

**ACCESSION NUMBER**: 0001193125-23-010945

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230119

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** IMARA Inc.
- **CENTRAL INDEX KEY:** 0001672619
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 811523849
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1309 BEACON STREET
- **STREET 2:** SUITE 300
- **CITY:** BROOKLINE
- **STATE:** MA
- **ZIP:** 02446
- **BUSINESS PHONE:** 617-206-2020

**MAIL ADDRESS:**
- **STREET 1:** 1309 BEACON STREET
- **STREET 2:** SUITE 300
- **CITY:** BROOKLINE
- **STATE:** MA
- **ZIP:** 02446

Imara Inc.

1309 Beacon Street, Suite 300, Office 341

Brookline, MA 02446

January 19, 2023

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jenn Do

Kevin Vaughn

Lauren Hamill

Tim Buchmiller

Re: Imara Inc.

Registration Statement on Form S-4

File No. 333-268300

<u>Request for Acceleration</u>

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Imara Inc. (the "Registrant") hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-268300), as amended (the "Registration Statement"), so that it may become effective at 4:00 p.m. Eastern time on January 23, 2023, or as soon thereafter as practicable.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| IMARA INC. | IMARA INC. | IMARA INC. |
| By: | /s/ Rahul D. Ballal, Ph.D. | /s/ Rahul D. Ballal, Ph.D. |
|  | Name: | Rahul D. Ballal, Ph.D. |
|  | Title: | President and Chief Executive Officer |

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