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SEC Company Response from IMMUNIC, INC. (IMUX) (CIK 0001280776) (IMUX) — Feb 13, 2019

IMMUNIC, INC. (IMUX) (CIK 0001280776)
Date: Feb. 13, 2019 · CIK: 0001280776 · Accession: 0001193125-19-037823

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File numbers found in text: 333-229510

Date
February 13, 2019
Author
Michael V. Swanson
Form
CORRESP
Company
IMMUNIC, INC. (IMUX) (CIK 0001280776)

Letter

Vital Therapies, Inc.

15222-B Avenue of Science

San Diego, California 92128

February 13, 2019

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Todd Schiffman

RE: Vital Therapies, Inc.

Registration Statement on Form S-4

File No. 333-229510

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Vital Therapies, Inc. (the “Company”) hereby requests that the effective date of the above-captioned registration statement on Form S-4 (the “Registration Statement”), be accelerated to 4:00 p.m., Eastern Time, on February 14, 2019, or as soon thereafter as may be practicable.

Very truly yours,
Vital Therapies, Inc.

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CORRESP
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CORRESP

 Vital Therapies, Inc.

15222-B Avenue of Science

San Diego, California 92128

February 13, 2019

 VIA EDGAR

United States Securities and Exchange Commission

 100 F Street,
N.E.

 Washington, D.C. 20549

 Attention: Todd Schiffman

RE:
 Vital Therapies, Inc.

Registration Statement on Form S-4

File No. 333-229510

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

 Pursuant to Rule 461 of the Securities
Act of 1933, as amended, Vital Therapies, Inc. (the “Company”) hereby requests that the effective date of the above-captioned registration statement on Form S-4 (the “Registration
Statement”), be accelerated to 4:00 p.m., Eastern Time, on February 14, 2019, or as soon thereafter as may be practicable.

Very truly yours,

Vital Therapies, Inc.

By:

/s/ Michael V. Swanson

Michael V. Swanson

Executive Vice President and Chief Financial Officer

 cc: Gabriella Lombardi