SILVERMAN SHIN & BYRNE PLLC Wall Street Plaza 22nd Floor 88 Pine Street NEW YORK, NY 10005 212.779.8600 Facsimile: 212.779.8858 __________ | New Jersey 19 Engle Street Tenafly, NJ 07670 (201) 567-4969 |
September 23, 2019
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | AIM ImmunoTech Inc. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| (SEC filing No. 333-233657) |
Dear Sir or Madam:
On behalf of the Company we file herewith Amendment No. 1 to the above referenced registration statement on Form S-1.
Also filed herewith please find acceleration requests from the Company and the underwriter requesting that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 5:30 p.m. Eastern Time on September 24, 2019, or as soon thereafter as practicable.
Please direct any questions or comments to the undersigned, Richard Feiner, Esq., 646 822-1170 (rfeiner@silverfirm.com).
| Very truly yours, | |
| /s/ Richard Feiner | |
| Richard Feiner | |
| cc: AIM ImmunoTech Inc. |