CORRESP 1 filename1.htm

 

 

SILVERMAN SHIN & BYRNE PLLC

Wall Street Plaza

22nd Floor

88 Pine Street

NEW YORK, NY 10005

212.779.8600

Facsimile: 212.779.8858

__________

New Jersey

19 Engle Street

Tenafly, NJ 07670

(201) 567-4969

 

September 23, 2019

 

VIA EDGAR

 

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

  Re: AIM ImmunoTech Inc. (the “Company”)
    Registration Statement on Form S-1
    (SEC filing No. 333-233657)

 

Dear Sir or Madam:

 

On behalf of the Company we file herewith Amendment No. 1 to the above referenced registration statement on Form S-1.

 

Also filed herewith please find acceleration requests from the Company and the underwriter requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 5:30 p.m. Eastern Time on September 24, 2019, or as soon thereafter as practicable.

 

Please direct any questions or comments to the undersigned, Richard Feiner, Esq., 646 822-1170 (rfeiner@silverfirm.com).

 

  Very truly yours,
   
/s/ Richard Feiner
Richard Feiner
   
cc:  AIM ImmunoTech Inc.