Idera Pharmaceuticals, Inc.

505 Eagleview Blvd., Suite 212

Exton, Pennsylvania 19341



August 12, 2020




Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Attention: Alan Campbell


Re:Idera Pharmaceuticals, Inc.
  Registration Statement on Form S-3
  Filed August 4, 2020
  File No. 333-240361


Ladies and Gentlemen:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Idera Pharmaceuticals, Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced registration statement, as amended, so that such registration statement may become effective at 4:30 p.m. (Washington, D.C. time) on August 14, 2020, or as soon as practicable thereafter.


If the Securities and Exchange Commission has any questions concerning this request or requires any additional information, please contact Joanne R. Soslow of Morgan, Lewis & Bockius LLP at (215) 963-5262. The Company respectfully requests that it be notified of the effectiveness of the registration statement by a telephone call to Mrs. Soslow.



By: /s/ Bryant D. Lim  
  Name: Bryant D. Lim  
  Title: Senior V.P., General Counsel  


cc: Joanne R. Soslow, Morgan, Lewis & Bockius LLP