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Correspondence 0001493152-26-004239 from AIM ImmunoTech Inc. (AIM)

AIM ImmunoTech Inc.
Date: Jan. 29, 2026 · CIK: 0000946644 · Accession: 0001493152-26-004239

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File numbers found in text: 333-292085

Date
Jan. 29, 2026
Author
Richard Feiner
Form
CORRESP
Company
AIM ImmunoTech Inc.

Letter

VIA EDGAR Division of Corporation Finance Securities and Exchange Commission F Street, NE Washington, DC 20549 Re: AIM ImmunoTech Inc. Registration Statement on Form S-1(SEC file no. 333-292085)

Dear Sir or Madam:

On behalf of AIM ImmunoTech Inc. (the "Company"), we file herewith Amendment No. 2 to the Company's registration statement on Form S-1.

If you have any comments, please direct them to Peter W. Rodino III, COO at the Company. His e-mail address is Peter.rodino@aimimmuno.com and his direct dial phone number is (215) 618-2784.

Please send me copies of anything that you direct to Mr. Rodino. My e-mail address is rfeiner@silverfirm.com and my direct phone number is (646) 822-1170.

Very
truly yours,
/ s/
Richard Feiner

Show Raw Text
CORRESP
 1
 filename1.htm

 ■
 ■ ■

 SILVERMAN
 SHIN & SCHNEIDER PLLC

 111
 Broadway, Suite 1502
 New
 York, New York 10006
 212.779.8600
 Facsimile:
 212.779.8858
 __________

 January
29, 2026

 VIA
EDGAR

 Division
of Corporation Finance

 Securities
and Exchange Commission

 100
F Street, NE

 Washington,
DC 20549

 Re:
 AIM ImmunoTech Inc.

 Registration Statement on Form S-1(SEC file no. 333-292085)

 Dear
Sir or Madam:

 On
behalf of AIM ImmunoTech Inc. (the "Company"), we file herewith Amendment No. 2 to the Company's registration statement
on Form S-1.

 If
you have any comments, please direct them to Peter W. Rodino III, COO at the Company. His e-mail address is Peter.rodino@aimimmuno.com
and his direct dial phone number is (215) 618-2784.

 Please
send me copies of anything that you direct to Mr. Rodino. My e-mail address is rfeiner@silverfirm.com and my direct phone number
is (646) 822-1170.

 Very
 truly yours,

 / s/
 Richard Feiner

 Richard
 Feiner

 cc:
 AIM ImmunoTech Inc.

 Peter W. Rodino III