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                         November 3, 2023

       Marc Banjak
       General Counsel
       iBio, Inc.
       8800 HSC Parkway
       Bryan, Texas 77807

                                                        Re: iBio, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed October 27,
2023
                                                            File No. 333-275204

       Dear Marc Banjak:

              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 Tamika
Sheppard at 202-551-8346 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Leslie Marlow