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SEC Comment Letter 0000000000-22-013534 to IMMUNIC, INC. (IMUX) (CIK 0001280776) (IMUX)

IMMUNIC, INC. (IMUX) (CIK 0001280776)
Date: Dec. 15, 2022 · CIK: 0001280776 · Accession: 0000000000-22-013534

AI Filing Summary & Sentiment

File numbers found in text: 333-268737

Date
December 15, 2022
Author
Not clearly detected
Form
UPLOAD
Company
IMMUNIC, INC. (IMUX) (CIK 0001280776)

Letter

United States securities and exchange commission logo December 15, 2022 Glenn Whaley Chief Financial Officer IMMUNIC, INC. 1200 Avenue of the Americas, Suite 200 New York, NY 10036 Re:IMMUNIC, INC. Registration Statement on Form S-3 Filed December 9, 2022 File No. 333-268737 Dear Glenn Whaley: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Doris Stacey Gama at 202-551-3188 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ilan Katz, Esq.

Show Raw Text
United States securities and exchange commission logo
December 15, 2022
Glenn Whaley
Chief Financial Officer
IMMUNIC, INC.
1200 Avenue of the Americas, Suite 200
New York, NY 10036
Re:IMMUNIC, INC.
Registration Statement on Form S-3
Filed December 9, 2022
File No. 333-268737
Dear Glenn Whaley:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Doris Stacey Gama at 202-551-3188 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Ilan Katz, Esq.