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SEC Comment Letter for AIM ImmunoTech Inc. (AIM) (CIK 0000946644) (AIM) — Feb 22, 2011

AIM ImmunoTech Inc. (AIM) (CIK 0000946644)
Date: Feb. 22, 2011 · CIK: 0000946644 · Accession: 0000000000-11-011309

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2009
Author
Gus Rodriguez
Form
UPLOAD
Company
AIM ImmunoTech Inc. (AIM) (CIK 0000946644)

Letter

February 15. 2011 William A. Carter, M.D. Chief Executive Officer Hemispherx Biopharma, Inc. 1617 JFK Boulevard Philadelphia, PA 19103 Re: Hemispherx Biopharma, Inc. Form 10-K for the year ended December 31, 2009 Form 10-K/A for the year ended December 31, 2009 File No. 1-13441

Dear Mr. Carter: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , G u s R o d r i g u e z A c c o u n t i n g B r a n c h C h i e f

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February 15. 2011
 William A. Carter, M.D. Chief Executive Officer Hemispherx Biopharma, Inc. 1617 JFK Boulevard  Philadelphia, PA 19103
Re: Hemispherx Biopharma, Inc.
 Form 10-K for the year ended December 31, 2009
Form 10-K/A for the year ended December 31, 2009 File No. 1-13441

Dear Mr. Carter:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.          S i n c e r e l y ,             G u s  R o d r i g u e z          A c c o u n t i n g  B r a n c h  C h i e f