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SEC Company Response from AIM ImmunoTech Inc. (AIM) (CIK 0000946644) (AIM) — Feb 6, 2019

AIM ImmunoTech Inc. (AIM) (CIK 0000946644)
Date: Feb. 6, 2019 · CIK: 0000946644 · Accession: 0001493152-19-001476

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File numbers found in text: 333-229051

Date
Feb. 6, 2019
Author
Richard Feiner
Form
CORRESP
Company
AIM ImmunoTech Inc. (AIM) (CIK 0000946644)

Letter

Division of Corporation Finance Securities and Exchange Commission Washington, DC 20549 Re: Hemispherx Biopharma, Inc. Registration Statement on Form S-1 (SEC File No. 333-229051) Filed with the Commission on December 27, 2018

Dear Sir or Madam:

On behalf of Hemispherx Biopharma, Inc. (the “Company”), we file herewith Amendment No. 1 to the above referenced registration statement. It contains all of the material terms of the rights offering.

As the Company’s financial statements go stale end of day on February 14, 2019, we anticipate requesting acceleration to that date.

If you have any questions, please contact me as soon as possible.

Very
truly yours,
/s/
Richard Feiner

Show Raw Text
CORRESP
1
filename1.htm

    SILVERMAN
    SHIN & BYRNE PLLC
    New
    Jersey

    Wall
    Street Plaza
    19
    Engle Street

    22nd
    Floor
    Tenafly,
    NJ 07670

    88
    Pine Street
    (201)
    567-4969

    NEW
    YORK, NY 10005

    212.779.8600

    Facsimile:
    212.779.8858

February
6, 2019

Division
of Corporation Finance

Securities
and Exchange Commission

100
F Street, NE

Washington,
DC 20549

    Re:
    Hemispherx
    Biopharma, Inc.

    Registration
    Statement on Form S-1 (SEC File No. 333-229051)

    Filed
    with the Commission on December 27, 2018

Dear
Sir or Madam:

On
behalf of Hemispherx Biopharma, Inc. (the “Company”), we file herewith Amendment No. 1 to the above referenced registration
statement. It contains all of the material terms of the rights offering.

As
the Company’s financial statements go stale end of day on February 14, 2019, we anticipate requesting acceleration to that
date.

If
you have any questions, please contact me as soon as possible.

    Very
    truly yours,

    /s/
    Richard     Feiner

    Richard
    Feiner

cc:
Hemispherx Biopharma, Inc.