0001493152-24-015987.txt : 20240530 0001493152-24-015987.hdr.sgml : 20240530 20240425172253 ACCESSION NUMBER: 0001493152-24-015987 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AIM ImmunoTech Inc. CENTRAL INDEX KEY: 0000946644 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] ORGANIZATION NAME: 03 Life Sciences IRS NUMBER: 520845822 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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 CORRESP 1 filename1.htm

[Put on AIM letterhead]

April 25, 2024

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

	Re:	AIM ImmunoTech Inc.
		Registration Statement on Form S-1
		(SEC filing No. 333-278839)

		Acceleration Request
		Requested Date: April 30, 2024
		Requested Time: 2:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), AIM ImmunoTech Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-278839) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the Commission”).

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Silverman Shin & Schneider PLLC, by calling Richard Feiner, Esq. at (646) 822-1170. We also respectfully request that a copy of the written order from the Commission verifying the effective date and time of the Registration Statement be sent to Mr. Feiner via email at rfeiner@silverfirm.com.

	Very truly yours,

	AIM IMMUNOTECH INC.

	By:	/s/ Peter W. Rodino III
		Peter W. Rodino III,
		Chief Operation Officer

cc: Richard Feiner, Esq.