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                         March 9, 2021

       Vincent J. Milano
       President and Chief Executive Officer
       Idera Pharmaceuticals, Inc.
       505 Eagleview Blvd., Suite 212
       Exton, Pennsylvania 19341

                                                        Re: Idera
Pharmaceuticals, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 3, 2021
                                                            File No. 333-253804

       Dear Mr. Milano:

              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 Abby
Adams at (202) 551-6902 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Joanne R. Soslow, Esq.