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
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CORRESP 1 filename1.htm 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