Idera Pharmaceuticals, Inc.

505 Eagleview Blvd., Suite 212

Exton, Pennsylvania 19341


May 24, 2021




Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Attention:       Abby Adams


Re:           Idera Pharmaceuticals, Inc.

Registration Statement on Form S-3

Filed March 3, 2021

File No. 333-253804


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 4:00 p.m. (Washington, D.C. time) on May 25, 2021, or as soon as practicable thereafter.


By: /s/ JOHN J. KIRBY                        
  Name: John J. Kirby  
  Title: Chief Financial Officer