United States securities and exchange commission logo December 3, 2020 Thomas F. Isett Chairman and Chief Executive Officer iBio, Inc. 8800 HSC Parkway Bryan, Texas 77807-1107 Re: iBio, Inc. Registration Statement on Form S-3 Filed November 25, 2020 File No. 333-250973 Dear Mr. Isett: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Leslie Marlow, Esq.