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SEC Comment Letter for IMMUNIC, (IMUX) — Apr 6, 2026

IMMUNIC, INC.
Date: April 6, 2026 · CIK: 0001280776 · Accession: 0000000000-26-003455

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File numbers found in text: 333-294855

Date
April 6, 2026
Author
Division of
Form
UPLOAD
Company
IMMUNIC, INC.

Letter

Re: Immunic, Inc. Registration Statement on Form S-3 Filed April 02, 2026 File No. 333-294855 Dear Daniel Vitt Ph.D.:

April 6, 2026

Daniel Vitt, Ph.D. Chief Executive Officer Immunic, Inc. 1200 Avenue of the Americas, Suite 200 New York, NY 10036

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 Daniel Crawford at 202-551-7767 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Life
Sciences
cc: Grant J. Levine, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 6, 2026

Daniel Vitt, Ph.D.
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 April 02, 2026
 File No. 333-294855
Dear Daniel Vitt Ph.D.:

 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 Daniel Crawford at 202-551-7767 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Life
Sciences
cc: Grant J. Levine, Esq.
</TEXT>
</DOCUMENT>