CORRESP 1 filename1.htm

 

INTERLEUKIN GENETICS, INC.

135 Beaver Street

Waltham, Massachusetts 02452

 

 

 

                                                                                      March 25, 2015

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Johnny Gharib

 

  Re: Interleukin Genetics, Inc.
    Registration Statement on Form S-1
    File No. 333-201908

 

Dear Mr. Gharib:

 

With respect to the above-referenced Registration Statement on Form S-1 (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, the undersigned hereby respectfully requests, on behalf of Interleukin Genetics, Inc. (the “Company”), that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement to Friday, March 27, 2015 at 4:00 p.m., or as soon as practicable thereafter.

 

In connection with the foregoing request, the Company acknowledges the following:

 

·should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

The cooperation of the staff in meeting the timetable described above is very much appreciated.

 

 
 

 

 

Please call Brian P. Keane of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Company, at (617) 348-3093 with any comments or questions regarding the Registration Statement.

 

Very truly yours,

 

/s/ Kenneth S. Kornman

 

Kenneth S. Kornman

President and Chief Executive Officer