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SEC Company Response from IMMUNIC, (IMUX) — May 1, 2026

IMMUNIC, INC.
Date: May 1, 2026 · CIK: 0001280776 · Accession: 0001193805-26-000555

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File numbers found in text: 333-294855

Date
May 1, 2026
Author
/s/ Daniel Vitt
Form
CORRESP
Company
IMMUNIC, INC.

Letter

Re: Immunic, Inc.

May 1, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-0405

Registration Statement on Form S-3

File No. 333-294855

Ladies and Gentlemen:

In accordance with Rule 461 of the Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Act"), Immunic, Inc. (the "Registrant") hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement to Monday, May 4, 2026, at 5:00 p.m., Eastern Time, or as soon as thereafter practicable. In making this acceleration request, the Registrant acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement has been declared effective, please orally confirm that event with Grant Levine, Esq. of Dentons US LLP, outside counsel to the Registrant, at (212) 768-5384.

Very truly yours,
/s/ Daniel Vitt

Show Raw Text
CORRESP
 1
 filename1.htm

 May 1, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549-0405

 Re: Immunic, Inc.

 Registration Statement on Form S-3

 File No. 333-294855

 Ladies and Gentlemen:

 In accordance with Rule 461
of the Rules and Regulations promulgated under the Securities Act of 1933, as amended (the "Act"), Immunic, Inc. (the "Registrant")
hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration
Statement to Monday, May 4, 2026, at 5:00 p.m., Eastern Time, or as soon as thereafter practicable. In making this acceleration request,
the Registrant acknowledges that it is aware of its responsibilities under the Act.

 Once the Registration Statement has been declared
effective, please orally confirm that event with Grant Levine, Esq. of Dentons US LLP, outside counsel to the Registrant, at (212) 768-5384.

 Very truly yours,

 /s/ Daniel Vitt

 Daniel Vitt
Chief Executive Officer