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CORRESP
1
filename1.htm

[Put
on AIM letterhead]

April
25, 2024

VIA
EDGAR

Securities
and Exchange Commission

100
F Street, NE

Washington,
DC 20549

    Re:
    AIM
    ImmunoTech Inc.

    Registration
    Statement on Form S-1

    (SEC
    filing No. 333-278839)

    Acceleration
    Request

    Requested
    Date: April 30, 2024

    Requested
    Time: 2:00 P.M. Eastern Time

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), AIM ImmunoTech Inc. (the “Company”)
hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-278839) (the “Registration Statement”)
be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the
Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and
Exchange Commission (the Commission”).

Once
the Registration Statement has been declared effective, please orally confirm that event with our counsel, Silverman Shin & Schneider
PLLC, by calling Richard Feiner, Esq. at (646) 822-1170. We also respectfully request that a copy of the written order from the Commission
verifying the effective date and time of the Registration Statement be sent to Mr. Feiner via email at rfeiner@silverfirm.com.

    Very
    truly yours,

    AIM
    IMMUNOTECH INC.

    By:
    /s/
    Peter W. Rodino III

    Peter
    W. Rodino III,

    Chief
    Operation Officer

cc:
Richard Feiner, Esq.