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SEC Comment Letter for AIM ImmunoTech Inc. (AIM) (CIK 0000946644) (AIM) — Sep 12, 2019

AIM ImmunoTech Inc. (AIM) (CIK 0000946644)
Date: Sept. 12, 2019 · CIK: 0000946644 · Accession: 0000000000-19-013535

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File numbers found in text: 333-233657

Date
September 12, 2019
Author
Thomas K. Equels
Form
UPLOAD
Company
AIM ImmunoTech Inc. (AIM) (CIK 0000946644)

Letter

September 12, 2019 Thomas K. Equels Chief Executive Officer and President AIM ImmunoTech Inc. 2117 SW Highway 484 Ocala FL 34473 Re:AIM ImmunoTech Inc. Registration Statement on Form S-1 Filed September 6, 2019 File No. 333-233657 Dear Mr. Equels: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Christine Westbrook at 202-551-5019 with any questions. Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Rick Feiner, Esq.

Show Raw Text
September 12, 2019
Thomas K. Equels
Chief Executive Officer and President
AIM ImmunoTech Inc.
2117 SW Highway 484
Ocala FL 34473
Re:AIM ImmunoTech Inc.
Registration Statement on Form S-1
Filed September 6, 2019
File No. 333-233657
Dear Mr. Equels:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Christine Westbrook at 202-551-5019 with any questions.
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc:       Rick Feiner, Esq.