<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Orca Capital AG -->
          <cik>0002052389</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock, par value $0.001 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>05/07/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000946644</issuerCik>
        <issuerName>AIM ImmunoTech Inc.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>00901B303</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>2117 SW Highway 484,</com:street1>
          <com:city>OCALA</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>34473</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Orca Capital AG</reportingPersonName>
      <citizenshipOrOrganization>2M</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>1793999.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>1793999.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1793999.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.9</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
      <comments>All ownership percentages set forth in this Schedule 13G are calculated based upon an aggregate of 17,369,915 shares of common stock outstanding immediately after giving effect to the completion of the Issuer's warrant inducement transaction described in the Issuer's Current Report on Form 8-K filed with the Securities and Exchange Commission on May 8, 2026, and excludes 1,333,131 shares of common stock issuable upon the exercise of common warrants, subject to the 9.99% Blocker (defined below).

Pursuant to the terms of the common warrants, the Reporting Person cannot exercise any of the common warrants to the extent the Reporting Person would beneficially own, after any such exercise, more than 9.99% of the Issuer's outstanding common stock (the "9.99% Blocker").</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>AIM ImmunoTech Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>2117 SW Highway 484, Ocala, FL 34473</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Orca Capital AG</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>Sperlring 2 85276 Hettenshausen Deutschland</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Germany</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>1,793,999</amountBeneficiallyOwned>
        <classPercent>9.9</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>1,793,999</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>1,793,999</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Orca Capital AG</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Thomas Konig</signature>
        <title>Thomas Konig/Director</title>
        <date>05/12/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
