CORRESP 1 filename1.htm

 

 

 

September 23, 2019

 

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

  Re:

AIM ImmunoTech Inc.

    Registration Statement on Form S-1
    (SEC filing No. 333-233657)
     
    Acceleration Request
    Requested Date: September 24, 2019
    Requested Time: 5:30 P.M. Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), AIM ImmunoTech Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-233657) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the Commission”).

 

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

 

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Silverman Shin & Byrne PLLC, by calling Richard Feiner, Esq. at (646) 822-1170. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to Mr. Feiner via email at rfeiner@silverfirm.com.

 

  Very truly yours,
   
  AIM ImmunoTech Inc.
     
  By: /s/ Ellen Lintal
    Ellen Lintal,
    Chief Financial Officer

 

cc: Richard Feiner, Esq.

 

Corporate Headquarters      
2117 SW Highway 484, Ocala FL 34473   t: 352-448-7797 f: 352-480-4620
Finance & Administration      
604 Main Street, Riverton NJ 08077   t: 352-448-7797 f: 352-480-4620
Manufacturing      
783 Jersey Ave, New Brunswick, NJ 08901 www.aimimmuno.com t: 732-249-3250  f: 732-249-6895