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SEC Company Response from IMMUNIC, INC. (IMUX) (CIK 0001280776) (IMUX) — Jun 11, 2018

IMMUNIC, INC. (IMUX) (CIK 0001280776)
Date: June 11, 2018 · CIK: 0001280776 · Accession: 0001280776-18-000061

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File numbers found in text: 333-225230

Date
June 11, 2018
Author

Form
CORRESP
Company
IMMUNIC, INC. (IMUX) (CIK 0001280776)

Letter

Document

June 11, 2018

Via EDGAR



U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention:

Irene Paik

Erin Jaskot

໿



Re:

Vital Therapies, Inc.



Registration Statement on Form S-3



Filed May 25, 2018



File No. 333-225230

Acceleration Request





Requested Date:

June 13, 2018



Requested Time:

4:00 PM Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vital Therapies, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-225230) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes Thomas E. Hornish of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf.

The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Thomas E. Hornish of Wilson Sonsini Goodrich & Rosati, Professional Corporation at (858) 350-2392 or via email at thornish@wsgr.com. If notice of effectiveness is given by telephone, please also provide a copy of the Commission’s order declaring the Registration Statement effective to Thomas E. Hornish via facsimile at (858) 350-2399.

Securities and Exchange Commission

Re: Vital Therapies, Inc.

June 11, 2018

Page 2

Please direct any questions or comments regarding this acceleration request to Thomas E. Hornish at (858) 350-2392.





Sincerely,


Show Raw Text
CORRESP
1
filename1.htm

		Document

June 11, 2018

Via EDGAR



U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3720

Attention:

 Irene Paik

Erin Jaskot

໿



 Re:

 Vital Therapies, Inc.



 Registration Statement on Form S-3



 Filed May 25, 2018



 File No. 333-225230

Acceleration Request





 Requested Date:

 June 13, 2018



 Requested Time:

 4:00 PM Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vital Therapies, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-225230) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes Thomas E. Hornish of Wilson Sonsini Goodrich & Rosati, Professional Corporation, counsel for the Company, to make such request on the Company’s behalf.

The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Thomas E. Hornish of Wilson Sonsini Goodrich & Rosati, Professional Corporation at (858) 350-2392 or via email at thornish@wsgr.com.  If notice of effectiveness is given by telephone, please also provide a copy of the Commission’s order declaring the Registration Statement effective to Thomas E. Hornish via facsimile at (858) 350-2399.

Securities and Exchange Commission

Re:  Vital Therapies, Inc.

June 11, 2018

Page 2

Please direct any questions or comments regarding this acceleration request to Thomas E. Hornish at (858) 350-2392.





 Sincerely,





 VITAL THERAPIES, INC.







 By:

 /s/ Michael V. Swanson



 Michael V. Swanson



 Chief Financial Officer



cc:

 Thomas E. Hornish, Esq.



 Wilson Sonsini Goodrich & Rosati, Professional Corporation