SEC Comment Letter 0000000000-24-012959 to AIM ImmunoTech Inc. (AIM)
AIM ImmunoTech Inc.
Date: Nov. 21, 2024 · CIK: 0000946644 · Accession: 0000000000-24-012959
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File numbers found in text: 333-283269
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November 21, 2024
Thomas K. Equels
Chief Executive Officer and Director
AIM ImmunoTech Inc.
2117 SW Highway 484
Ocala FL 34473
Re:AIM ImmunoTech Inc.
Registration Statement on Form S-1
Filed November 15, 2024
File No. 333-283269
Dear Thomas K. 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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Richard Feiner, Esq.