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                          February 21, 2024

       Daniel Vitt
       Chief Executive Officer
       Immunic, Inc.
       1200 Avenue of the Americas, Suite 200
       New York, NY 10036

                                                        Re: Immunic, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed February 13,
2024
                                                            File No. 333-277040

       Dear Daniel Vitt:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Lauren
Hamill at 303-844-1008 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Ilan Katz