SEC Comment Letter to AIM ImmunoTech Inc. (AIM)
AIM ImmunoTech Inc.
Date: June 18, 2026 · CIK: 0000946644 · Accession: 0000000000-26-006143
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File numbers found in text: 333-296871
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June 18, 2026
Thomas K. 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 June 18, 2026
File No. 333-296871
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 Tim Buchmiller at 202-551-3635 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Faith Charles, Esq.
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