Correspondence 0001193805-22-001740 from IMMUNIC, INC. (IMUX) (CIK 0001280776) (IMUX)
IMMUNIC, INC. (IMUX) (CIK 0001280776)
Date: Dec. 16, 2022 · CIK: 0001280776 · Accession: 0001193805-22-001740
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File numbers found in text: 333-268737
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CORRESP
1
filename1.htm
December 16, 2022
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Doris Stacey Gama
RE: Immunic, Inc.
Registration Statement on Form S-3
File No. 333-268737
Filed December 9, 2022
In accordance with Rule 461
of the Rules and Regulations promulgated under the Securities Act of 1933, as amended, Immunic, Inc. (the “Registrant”) hereby
respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement
to Tuesday, December 20, 2022 at 5:00 p.m., Eastern Time, or as soon as thereafter practicable.
Please call Ilan Katz of
Dentons US LLP at (212) 632-5556 to confirm the effectiveness of the Registration Statement or with any questions.
Very truly yours,
Immunic, Inc.
/s/ Daniel Vitt
Daniel Vitt
President and Chief Executive Officer