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CORRESP
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filename1.htm

AIM
ImmunoTech Inc.

2117
SW Highway 484

Ocala,
FL 34473

(352)
448-7797

June
15, 2026

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, NE

Washington,
D.C. 20549

    Re:
    AIM ImmunoTech Inc.

    Registration Statement on Form S-1

    SEC File No. 333-296588

    Request for Acceleration

To
whom it may concern:

Pursuant
to Rule 461 of the Securities Act of 1933, as amended, AIM ImmunoTech Inc. (the “Company”) hereby requests that the
effective date of the Company’s Registration Statement on Form S-1 (File No. 333-296588) (the “Registration Statement”)
be accelerated so that the Company’s Registration Statement will become effective at 4:30 P.M., eastern time, on June 16, 2026,
or as soon thereafter as is practicable, or at such other time thereafter as our counsel, Thompson Hine LLP, may request by telephone.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Thompson Hine LLP, by
calling Faith L. Charles at (212) 908-3905.

Please
feel free to direct any questions or comments concerning this request to Faith L. Charles of Thompson Hine LLP at (212) 908-3905.

    AIM IMMUNOTECH INC.

    By:
    /s/ Thomas K. Equels

    Name:
    Thomas K. Equels

    Title:
    Chief Executive Officer

Cc:
Faith L. Charles, Thompson Hine LLP