CORRESP 1 filename1.htm

July 19, 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. 333-280761)
		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