Immune Pharmaceuticals Inc.

550 Sylvan Avenue

Englewood Cliffs, NJ 07632

August 1, 2017

VIA EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Immune Pharmaceuticals Inc.

Registration Statement on Form S-1

File No. 333-219094

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Immune Pharmaceuticals Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Thursday August 3, 2017, or as soon thereafter as possible.

Please notify Richard Friedman of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 653-8700 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

Immune Pharmaceuticals Inc.

By: /s/ Elliot Maza           

Name: Elliot Maza

Title:  Interim Chief Executive Officer