SEC Comment Letter for AIM ImmunoTech Inc. (AIM) (CIK 0000946644) (AIM) — Aug 21, 2012
AIM ImmunoTech Inc. (AIM) (CIK 0000946644)
Date: Aug. 21, 2012 · CIK: 0000946644 · Accession: 0000000000-12-045377
AI Filing Summary & Sentiment
File numbers found in text: 001-13441
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August 21, 2012 Via E -mail Charles Bernhardt Chief Financial Officer Hemispherx Biopharma, Inc. 1617 JFK Boulevard Philadelphia, Pennsylvania 19103 Re: Hemispherx Biopharma, Inc. Preliminary Proxy Statement on Schedule 14A Filed August 13, 2012 File No. 001-13441 Dear Mr. Bernhardt: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Daniel Greenspan for Jeffrey Riedl er Assistant Director cc: Via Email Richard Feiner, Esq. Silverman Sclar Shin & Byrne PLLC 381 Park Avenue South, Suite 1601 New York, NY 10016