SEC Comment Letter for AIM ImmunoTech Inc. (AIM) (CIK 0000946644) (AIM) — May 15, 2017
AIM ImmunoTech Inc. (AIM) (CIK 0000946644)
Date: May 15, 2017 · CIK: 0000946644 · Accession: 0000000000-17-017030
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-217671
Letter
Mail Stop 4546 May 15 , 201 7 Thomas K. Equels Chief Executive Officer Hemispherx Biopharma, Inc. 1617 JFK Boulevard Philadelphia, Pennsylvania 19103
Re: Hemispherx Biopharma, Inc. Registration Statement on Form S-1 Filed May 4, 2017 File No. 333-217671
Dear Mr. Equels :
We have limited our review of your registration statement to those issues we have addressed in our comment.
Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment appl ies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in y our response.
After reviewing any amendment to your registration statement and the information you provide in response to th is comment, we may have additional comments.
General
1. We note that you have a pending request for confidential treatment . Please be advised that we will not be in a position to declare your registration statement effective until we resolve any issues concerning the confidential treatment request.
We remind you that the company and its management are responsible for the acc uracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
Thomas K. Equels Hemispherx Biopharma, Inc. May 15, 2017 Page 2
Please contact Jeffrey Gabor at (202) 551-2544 with any questions.
Sincerely,
/s/ Joseph McCann for
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Mail Stop 4546 May 15 , 201 7 Thomas K. Equels Chief Executive Officer Hemispherx Biopharma, Inc. 1617 JFK Boulevard Philadelphia, Pennsylvania 19103 Re: Hemispherx Biopharma, Inc. Registration Statement on Form S-1 Filed May 4, 2017 File No. 333-217671 Dear Mr. Equels : We have limited our review of your registration statement to those issues we have addressed in our comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment appl ies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in y our response. After reviewing any amendment to your registration statement and the information you provide in response to th is comment, we may have additional comments. General 1. We note that you have a pending request for confidential treatment . Please be advised that we will not be in a position to declare your registration statement effective until we resolve any issues concerning the confidential treatment request. We remind you that the company and its management are responsible for the acc uracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Thomas K. Equels Hemispherx Biopharma, Inc. May 15, 2017 Page 2 Please contact Jeffrey Gabor at (202) 551-2544 with any questions. Sincerely, /s/ Joseph McCann for Suzanne Hayes Assistant Director Office of Healthcare and Insurance cc: Richard Feiner , Esq. Silverman Shin & Byrne PLLC