SEC Comment Letter for AIM ImmunoTech Inc. (AIM) (CIK 0000946644) (AIM) — Jul 11, 2018
AIM ImmunoTech Inc. (AIM) (CIK 0000946644)
Date: July 11, 2018 · CIK: 0000946644 · Accession: 0000000000-18-021283
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-226057
Letter
July 11, 2018 Thomas K. Equels Chief Executive Officer Hemispherx Biopharma, Inc. 860 N. Orange Avenue, Suite B, Orlando, Florida 92130 Re:Hemispherx Biopharma, Inc. Registration Statement on Form S-1 Filed July 2, 2018 File No. 333-226057 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 applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-1 filed July 2, 2018 General 1.We note that you entered into an amended and restated Rights Agreement on November 14, 2017. Please revise your fee table to register the Rights to Purchase Series A Junior Participating Preferred Stock as separate securities. In addition, please include a description of the Rights to Purchase Series A Junior Participating Preferred Stock in the prospectus or incorporate by reference the description of the Rights to Purchase Series A Junior Participating Preferred Stock contained in the Form 8-A filed November 14, 2017, pursuant to Item 9 of Form S-1.
FirstName LastNameThomas K. Equels Comapany NameHemispherx Biopharma, Inc. July 11, 2018 Page 2 FirstName LastName Thomas K. Equels Hemispherx Biopharma, Inc. July 11, 2018 Page 2 We remind you that the company and its management are responsible for the accuracy 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. Please contact Irene Paik at 202-551-6553 or Mary Beth Breslin at 202-551-3625 with any questions. Division of Corporation Finance Office of Healthcare & Insurance cc: Richard Feiner, Esq.
Show Raw Text
July 11, 2018
Thomas K. Equels
Chief Executive Officer
Hemispherx Biopharma, Inc.
860 N. Orange Avenue, Suite B,
Orlando, Florida 92130
Re:Hemispherx Biopharma, Inc.
Registration Statement on Form S-1
Filed July 2, 2018
File No. 333-226057
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 applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-1 filed July 2, 2018
General
1.We note that you entered into an amended and restated Rights Agreement on November
14, 2017. Please revise your fee table to register the Rights to Purchase Series A Junior
Participating Preferred Stock as separate securities. In addition, please include a
description of the Rights to Purchase Series A Junior Participating Preferred Stock in the
prospectus or incorporate by reference the description of the Rights to Purchase Series A
Junior Participating Preferred Stock contained in the Form 8-A filed November 14, 2017,
pursuant to Item 9 of Form S-1.
FirstName LastNameThomas K. Equels
Comapany NameHemispherx Biopharma, Inc.
July 11, 2018 Page 2
FirstName LastName
Thomas K. Equels
Hemispherx Biopharma, Inc.
July 11, 2018
Page 2
We remind you that the company and its management are responsible for the accuracy
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.
Please contact Irene Paik at 202-551-6553 or Mary Beth Breslin at 202-551-3625 with
any questions.
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Richard Feiner, Esq.