830 Winter Street, Waltham, MA 02451

TEL: (781) 895-0600   FAX: (781) 895-0613

 

February 23, 2012

 

Via EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street

Washington, DC 20549

 

Attn:

Scot Foley, Staff Attorney

 

 

Re:

ImmunoGen, Inc.

 

Form 10-K for the Fiscal Year Ended June 30, 2011

 

Filed August 29, 2011

 

Form 10-Q for the Quarterly Period Ended December 31, 2011

 

Filed January 31, 2012

 

File No. 000-17999

 

Ladies and Gentlemen:

 

This letter relates to comments from the staff (the “Staff”) of the Securities and Exchange Commission to ImmunoGen, Inc. (the “Company”) set forth in the Staff’s letter to the Company dated February 16, 2012 (the “Comment Letter”) regarding the above-referenced Company filings.  The Company hereby confirms that it has (i) received the Comment Letter and (ii) will file its responses to the Comment Letter via EDGAR on or before March 16, 2012.

 

If you have any questions or comments regarding the Company’s anticipated timing for the submission of its responses, kindly contact the undersigned at (781) 895-0637 or our Corporate Controller, David Foster, at (781) 895-0765.

 

Sincerely,

 

 

/s/ Craig Barrows

Craig Barrows

Vice President, General Counsel and Secretary

 

cc:

Jim B. Rosenberg, Senior Assistant Chief Accountant

 

Ibolya Ignat, Staff Accountant

 

Mark Brunhofer, Accounting Reviewer