0000000000-19-013891.txt : 20191024 0000000000-19-013891.hdr.sgml : 20191024 20190924140033 ACCESSION NUMBER: 0000000000-19-013891 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190924 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: AIM ImmunoTech Inc. CENTRAL INDEX KEY: 0000946644 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 520845822 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2117 SW HIGHWAY 484 CITY: OCALA STATE: FL ZIP: 32801 BUSINESS PHONE: 352-448-7797 MAIL ADDRESS: STREET 1: 2117 SW HIGHWAY 484 CITY: OCALA STATE: FL ZIP: 32801 FORMER COMPANY: FORMER CONFORMED NAME: HEMISPHERX BIOPHARMA INC DATE OF NAME CHANGE: 19950614 PUBLIC REFERENCE ACCESSION NUMBER: 0001493152-19-013823 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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end TEXT-EXTRACT 2 filename2.txt September 24, 2019 Thomas K. Equels Chief Executive Officer and President AIM ImmunoTech Inc. 2117 SW Highway 484 Ocala FL 34473 Re: AIM ImmunoTech Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed September 24, 2019 File No. 333-233657 Dear Mr. Equels: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to the comment, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-1 filed on September 24, 2019 Cover page 1. We note your amended disclosure indicating the offering is being made on a best efforts basis. Please revise your cover page to include the date the offering will end. Additionally, disclose any arrangements to place funds in escrow, trust or similar account, and if you have not made any such arrangements, state this fact and describe the effect on investors. Refer to Item 501(b)(8)(iii) of Regulation S-K. Please contact Christine Westbrook at 202-551-5019 or Mary Beth Breslin at (202) 551- 3625 with any questions. Thomas K. Equels AIM ImmunoTech Inc. September 24, 2019 Page 2 Sincerely, FirstName LastNameThomas K. Equels Division of Corporation Finance Comapany NameAIM ImmunoTech Inc. Office of Healthcare & Insurance September 24, 2019 Page 2 cc: Rick Feiner, Esq. FirstName LastName