AIM ImmunoTech Inc.

Regulatory Filings • Jul 19, 2024

CORRESP 1 filename1.htm

July 19, 2024

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:
Registration
Statement on Form S-1
(SEC
filing No. 333-280761)
Acceleration
Request
Requested
Date: July 23, 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. 333-280761) (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.

| Corporate
Headquarters — 2117
SW Highway 484, Ocala FL 34473 | | t:
352-448-7797 | f:
352-480-4620 |
| --- | --- | --- | --- |
| Human
Resources and Administration | | | |
| 604
Main Street, Riverton NJ 08077 | | t:
352-448-7797 | f:
352-480-4620 |
| Operations,
Research and Development | | | |
| 671A
US-1 South, North Brunswick, NJ 08902 | www.aimimmuno.com | t:
732-249-3250 | f:
732-249-6895 |

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