AIM ImmunoTech Inc.

Regulatory Filings • Jul 24, 2025

CORRESP 1 filename1.htm

July 24, 2025

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:
Registration
Statement on Form S-1
(SEC
filing No. 333-284443)
Acceleration
Request
Requested
Date: July 28, 2025
Requested
Time: 5:00 P.M. EDT

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. 333-284443) (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 & Byrne 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 |
| | Peter
W. Rodino, |
| | Chief
Operating 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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