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SEC Comment Letter 0000000000-24-008026 to AIM ImmunoTech Inc. (AIM)

AIM ImmunoTech Inc.
Date: July 16, 2024 · CIK: 0000946644 · Accession: 0000000000-24-008026

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File numbers found in text: 333-280761

Date
July 16, 2024
Author
Thomas Equels
Form
UPLOAD
Company
AIM ImmunoTech Inc.

Letter

July 16, 2024 Thomas Equels Chief Executive Officer AIM ImmunoTech Inc. 2117 SW Highway 484 Ocala, FL 34473 Re:AIM ImmunoTech Inc. Registration Statement on Form S-1 Filed July 11, 2024 File No. 333-280761 Dear Thomas 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 Jason Drory at 202-551-8342 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Richard Feiner

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July 16, 2024
Thomas Equels
Chief Executive Officer
AIM ImmunoTech Inc.
2117 SW Highway 484
Ocala, FL 34473
Re:AIM ImmunoTech Inc.
Registration Statement on Form S-1
Filed July 11, 2024
File No. 333-280761
Dear Thomas 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 Jason Drory at 202-551-8342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Richard Feiner