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SEC Comment Letter for IMMUNIC, INC. (IMUX) (CIK 0001280776) (IMUX) — Feb 21, 2024

IMMUNIC, INC. (IMUX) (CIK 0001280776)
Date: Feb. 21, 2024 · CIK: 0001280776 · Accession: 0000000000-24-001995

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File numbers found in text: 333-277040

Date
February 21, 2024
Author
Daniel Vitt
Form
UPLOAD
Company
IMMUNIC, INC. (IMUX) (CIK 0001280776)

Letter

United States securities and exchange commission logo February 21, 2024 Daniel Vitt Chief Executive Officer Immunic, Inc. 1200 Avenue of the Americas, Suite 200 New York, NY 10036 Re:Immunic, Inc. Registration Statement on Form S-3 Filed February 13, 2024 File No. 333-277040 Dear Daniel Vitt: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Ilan Katz

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United States securities and exchange commission logo
February 21, 2024
Daniel Vitt
Chief Executive Officer
Immunic, Inc.
1200 Avenue of the Americas, Suite 200
New York, NY 10036
Re:Immunic, Inc.
Registration Statement on Form S-3
Filed February 13, 2024
File No. 333-277040
Dear Daniel Vitt:
            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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Ilan Katz