SEC Comment Letter for AIM ImmunoTech Inc. (AIM) (CIK 0000946644) (AIM) — Sep 24, 2019
AIM ImmunoTech Inc. (AIM) (CIK 0000946644)
Date: Sept. 24, 2019 · CIK: 0000946644 · Accession: 0000000000-19-013891
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-233657
Letter
September 24, 2019 Thomas K. Equels Chief Executive Officer and President AIM ImmunoTech Inc. 2117 SW Highway 484 Ocala FL 34473 Re:AIM ImmunoTech Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed September 24, 2019 File No. 333-233657 Dear Mr. Equels: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. 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 the comment, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-1 filed on September 24, 2019 Cover page 1.We note your amended disclosure indicating the offering is being made on a best efforts basis. Please revise your cover page to include the date the offering will end. Additionally, disclose any arrangements to place funds in escrow, trust or similar account, and if you have not made any such arrangements, state this fact and describe the effect on investors. Refer to Item 501(b)(8)(iii) of Regulation S-K. Please contact Christine Westbrook at 202-551-5019 or Mary Beth Breslin at (202) 551- 3625 with any questions.
FirstName LastNameThomas K. Equels Comapany NameAIM ImmunoTech Inc. September 24, 2019 Page 2 FirstName LastName Thomas K. Equels AIM ImmunoTech Inc. September 24, 2019 Page 2 Sincerely, Division of Corporation Finance Office of Healthcare & Insurance cc: Rick Feiner, Esq.
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September 24, 2019
Thomas K. Equels
Chief Executive Officer and President
AIM ImmunoTech Inc.
2117 SW Highway 484
Ocala FL 34473
Re:AIM ImmunoTech Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed September 24, 2019
File No. 333-233657
Dear Mr. Equels:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
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 the comment, we may have additional comments.
Amendment No. 1 to Registration Statement on Form S-1 filed on September 24, 2019
Cover page
1.We note your amended disclosure indicating the offering is being made on a best efforts
basis. Please revise your cover page to include the date the offering will end.
Additionally, disclose any arrangements to place funds in escrow, trust or similar account,
and if you have not made any such arrangements, state this fact and describe the effect on
investors. Refer to Item 501(b)(8)(iii) of Regulation S-K.
Please contact Christine Westbrook at 202-551-5019 or Mary Beth Breslin at (202) 551-
3625 with any questions.
FirstName LastNameThomas K. Equels
Comapany NameAIM ImmunoTech Inc.
September 24, 2019 Page 2
FirstName LastName
Thomas K. Equels
AIM ImmunoTech Inc.
September 24, 2019
Page 2
Sincerely,
Division of Corporation Finance
Office of Healthcare & Insurance
cc: Rick Feiner, Esq.