Immune Therapeutics, Inc.
37 North Orange Avenue, Suite 607
Orlando, FL 32801
September 13, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Attention: | Susan Hayes, Assistant Director |
| Re: | Immune Therapeutics, Inc. Registration Statement on Form S-1 | |
CIK No. 000-1559356 REQUEST FOR ACCELARATION OF EFFECTIVENESS |
Dear Ms. Hayes:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Immune Therapeutics, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 000-1559356), as amended (the “Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Daylight Time on September 16, 2016, or as soon as practicable thereafter. There are no underwriters of the issuance of the securities being registered to join this request for acceleration.
The Registrant hereby authorizes Gina M. Austin, of Austin Legal Group, APC, to orally modify or withdraw this request for acceleration.
The Registrant hereby acknowledges that:
(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) the Registrant may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
We request that we be notified of such effectiveness by a telephone call to Ms. Austin at (619) 924-9600. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to Ms. Austin via facsimile at (619) 881-0045.
| Best Regards, | |
| IMMUNE THERAPEUTICS, INC. | |
| /s/ Noreen Griffin | |
| Noreen Griffin | |
| Chief Executive Officer |
