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SEC Company Response from IMMUNIC, INC. (IMUX) (CIK 0001280776) (IMUX) — Apr 26, 2024

IMMUNIC, INC. (IMUX) (CIK 0001280776)
Date: April 26, 2024 · CIK: 0001280776 · Accession: 0001193805-24-000570

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File numbers found in text: 333-277040

Date
April 26, 2024
Author
Daniel Vitt
Form
CORRESP
Company
IMMUNIC, INC. (IMUX) (CIK 0001280776)

Letter

RE: Immunic, Inc.

April 26, 2024

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Lauren Hamill

Registration Statement on Form S-3

File No. 333-277040

Filed February 13, 2024

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, April 30, 2024 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.

Show Raw Text
CORRESP
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filename1.htm

April 26, 2024

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Lauren Hamill

 RE: Immunic, Inc.

Registration Statement on Form S-3

File No. 333-277040

Filed February 13, 2024

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, April 30, 2024 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