0001193805-21-000592.txt : 20210603 0001193805-21-000592.hdr.sgml : 20210603 20210503160117 ACCESSION NUMBER: 0001193805-21-000592 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210503 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IMMUNIC, INC. CENTRAL INDEX KEY: 0001280776 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 562358443 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: AM KLOPFERSPITZ 19 CITY: MARTINSRIED STATE: 2M ZIP: 82152 BUSINESS PHONE: 49 89 250079460 MAIL ADDRESS: STREET 1: AM KLOPFERSPITZ 19 CITY: MARTINSRIED STATE: 2M ZIP: 82152 FORMER COMPANY: FORMER CONFORMED NAME: VITAL THERAPIES INC DATE OF NAME CHANGE: 20040219 CORRESP 1 filename1.htm

May 3, 2021

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Christine Westbrook

RE:

Immunic, Inc.
Registration Statement on Form S-3

File No. 333-255303

Filed April 16, 2021

In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Immunic, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Wednesday, May 5, at 9:00 a.m., Eastern Time, or as soon as thereafter practicable.

Please call Ilan Katz of Dentons US LLP at (212) 632-5556 to confirm the effectiveness of the Registration Statement or with any questions.

	Very truly yours,

	Immunic, Inc.

	/s/ Daniel Vitt
	Daniel Vitt
	President and Chief Executive Officer