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

AIM ImmunoTech Inc. (AIM) (CIK 0000946644)
Date: Sept. 6, 2019 · CIK: 0000946644 · Accession: 0001493152-19-013821

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Confidence
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Summary

Reasoning

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

Letter

Division of Corporation Finance Securities and Exchange Commission F Street, NE Washington, DC 20549 Re: AIM ImmunoTech Inc. (formerly Hemispherx Biopharma, Inc.) Registration Statement on Form S-1

Dear Sir or Madam:

On behalf of AIM ImmunoTech Inc. we file herewith a registration statement on Form S-1.

Please direct any questions or comments to the undersigned, Richard Feiner, Esq., 646 822-1170 (rfeiner@silverfirm.com) or John Shin, Esq., 646 822-1165 (jshin@silverfirm.com).

Very
truly yours,
/s/
Richard Feiner

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CORRESP
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filename1.htm

                                                                                                                SILVERMAN
SHIN & BYRNE PLLC

        Wall
        Street Plaza

        22nd
        Floor

        88
        Pine Street

        NEW
        YORK, NY 10005

        212.779.8600

        Facsimile:
        212.779.8858

                                                                     New
                                         Jersey

        19
        Engle Street

        Tenafly,
        NJ 07670

        (201)
567-4969

September
6, 2019

Division
of Corporation Finance

Securities
and Exchange Commission

100
F Street, NE

Washington,
DC 20549

    Re:
    AIM
    ImmunoTech Inc. (formerly Hemispherx Biopharma, Inc.)

    Registration
    Statement on Form S-1

Dear
Sir or Madam:

On
behalf of AIM ImmunoTech Inc. we file herewith a registration statement on Form S-1.

Please
direct any questions or comments to the undersigned, Richard Feiner, Esq., 646 822-1170 (rfeiner@silverfirm.com)
or John Shin, Esq., 646 822-1165 (jshin@silverfirm.com).

    Very
    truly yours,

    /s/
    Richard Feiner

    Richard
    Feiner

cc:
AIM ImmunoTech Inc..