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
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<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>