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SEC Comment Letter 0000000000-25-000959 to AIM ImmunoTech Inc. (AIM)

AIM ImmunoTech Inc.
Date: Jan. 29, 2025 · CIK: 0000946644 · Accession: 0000000000-25-000959

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File numbers found in text: 333-284443

Date
January 29, 2025
Author
Thomas Equels
Form
UPLOAD
Company
AIM ImmunoTech Inc.

Letter

January 29, 2025 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 January 23, 2025 File No. 333-284443 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, Esq.

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January 29, 2025
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 January 23, 2025
File No. 333-284443
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, Esq.