# EDGAR Filing Document

**Accession Number:** 0000946644
**File Stem:** 0001493152-25-011240
**Filing Date:** 2025-7
**Character Count:** 23232
**Document Hash:** 09bc2ca552c34e3894c0f084f6dee4ce
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-011240.hdr.sgml**: 20250715

**ACCESSION NUMBER**: 0001493152-25-011240

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20250715

**DATE AS OF CHANGE**: 20250715

**EFFECTIVENESS DATE**: 20250715

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AIM ImmunoTech Inc.
- **CENTRAL INDEX KEY:** 0000946644
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 520845822
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288680
- **FILM NUMBER:** 251124568

**BUSINESS ADDRESS:**
- **STREET 1:** 2117 SW HIGHWAY 484
- **CITY:** OCALA
- **STATE:** FL
- **ZIP:** 32801
- **BUSINESS PHONE:** 352-448-7797

**MAIL ADDRESS:**
- **STREET 1:** 2117 SW HIGHWAY 484
- **CITY:** OCALA
- **STATE:** FL
- **ZIP:** 32801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** HEMISPHERX BIOPHARMA INC
- **DATE OF NAME CHANGE:** 19950614

**As filed with the Securities and Exchange Commission on July 15, 2025**

Registration No. 333—<u> </u>

**United States**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM S-8**

REGISTRATION STATEMENT

Under the Securities Act of 1933

**AIM IMMUNOTECH INC.**

(Exact name of registrant as specified in its charter)

Delaware 52-0845822 <br> (State or jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number)

<u>2117 SW Highway 484, Ocala FL 34473</u>

(Address of Principal Executive Offices)(Zip Code)

AIM IMMUNOTECH INC. AMENDED AND RESTATED

2018 EQUITY INCENTIVE PLAN\*

(full title of the plan)

\* See Explanatory Note on Following Page.

Thomas K. Equels, Chief Executive Officer

AIM ImmunoTech Inc.

2117 SW Highway 484, Ocala FL 34473

(352) 448-7797

(Name, Address & Telephone number, including area code, of agent for service)

Copies to:

Richard Feiner, Esq.

Silverman Shin & Schneider PLLC

Wall Street Plaza

88 Pine Street – 22<sup>nd</sup> Floor

New York, New York 10005

(212) 779-8600

Fax (917) 720-0863

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definition of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act:

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**EXPLANATORY NOTE**

This Registration Statement registers additional shares of common stock of AIM ImmunoTech Inc. (the "Company") under the Company's Amended and Restated 2018 Equity Incentive Plan (the "Plan"). The number of shares of the Company's common stock available for grant and issuance under the Plan is subject to an annual increase on July 1 of each calendar year, by an amount equal to two percent (2%) of the then outstanding shares of the Company's common stock (the "2018 Plan Evergreen Provision"). On July 1, 2025, the number of shares of the Company's common stock available for grant and issuance under the 2018 Plan increased by 15,283 shares. This Registration Statement registers the additional 15,283 shares available for grant and issuance under the 2018 Plan pursuant to the 2018 Plan Evergreen Provision.

Pursuant to Instruction E of Form S-8, the contents of the Company's prior registration statement on Form S-8 registering Common Stock under the Plan (File No. 333-227543), filed with the U.S. Securities and Exchange Commission (the "Commission") on September 26, 2018, as amended by a Registration Statement on Form S-8 registering Common Stock under the Plan (File No. 333-240315) filed with the Commission on August 3, 2020, as amended by a Registration Statement on Form S-8 registering Common Stock under the Plan (File No. 333-257614) filed with Commission on July 1, 2021, as amended by a Registration Statement on Form S-8 registering Common Stock under the Plan (File No. 333-265989) filed with Commission on July 1, 2022, as amended by a Registration Statement on Form S-8 registering Common Stock under the Plan (File No. 333- 273104) filed with Commission on July 31, 2023, as amended by a Registration Statement on Form S-8 registering Common Stock under the Plan (File No. 333-333-280646) filed with Commission on July 1, 2024 (collectively, the "Prior Registration Statement") is hereby incorporated by reference herein, and the information otherwise required by Form S-8 is omitted, except that the provisions contained in Part II of the Prior Registration Statement are modified as set forth in this Registration Statement.

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS**

The information required by Part I of this Registration Statement on Form S-8 is omitted from this filing in accordance with the provisions of Rule 428 under the Securities Act and the introductory note to Part I of the Registration Statement on Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the AIM ImmunoTech Inc. Amended and Restated 2018 Equity Incentive Plan covered by this Registration Statement as required by Rule 428(b) (1).

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

***Item 3. Incorporation of Documents by Reference.***

 ****

The Commission allows us to "incorporate by reference" the information we file with them, which means that we can disclose important information to you by referring you to those documents. We hereby incorporate by reference into this registration statement the following documents previously filed with the Commission:

● [Our Annual Report on Form 10-K for the year ended December 31, 2024;](https://www.sec.gov/Archives/edgar/data/946644/000164117225000847/form10-k.htm)

● [Our quarterly report on Form 10-Q for the quarter ended March 31, 2025;](https://www.sec.gov/Archives/edgar/data/946644/000164117225011033/form10-q.htm)

● Our
 Current Reports on Form 8-K filed with the SEC on [April 4, 2025](https://www.sec.gov/Archives/edgar/data/946644/000164117225002702/form8-k.htm) , [April 7, 2025](https://www.sec.gov/Archives/edgar/data/946644/000164117225002858/form8-k.htm) , [May 1, 2025](https://www.sec.gov/Archives/edgar/data/946644/000164117225007954/form8-k.htm) , [June 12, 2025](https://www.sec.gov/Archives/edgar/data/946644/000164117225014899/form8-k.htm) and [June 20, 2025](https://www.sec.gov/Archives/edgar/data/946644/000164117225015861/form8-k.htm) ;

● A
 description of the Rights to purchase shares of our Series A Junior Participating Preferred Stock, which are attached to all shares
 of Common Stock, is contained in our registration statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/946644/000149315217013243/form8-a.htm) (SEC File No. 0-27072) filed on November 14, 2017, pursuant
 to Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"); and

● The description of the Registrant's Common Stock contained in [Exhibit 4.11](https://www.sec.gov/Archives/edgar/data/946644/000164117225000847/ex4-11.htm) in our Annual Report on Form 10-K for the year ended December 31, 2024 (SEC File No. 0-27072) filed on March 27, 2025.

All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with the rules of the SEC shall not be deemed incorporated by reference into this Registration Statement. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

***Item 8. Exhibits.***

 ****

---

| | |
|:---|:---|
| Exhibit No. | Description |
| 4.1 | [The AIM ImmunoTech Inc. Amended and Restated 2018 Equity Incentive Plan (incorporated by reference to exhibit 4.1 to the Company's Registration Statement on Form S-8 (No. 333-240315) filed August 3, 2020).](https://www.sec.gov/Archives/edgar/data/946644/000149315220014500/ex4-1.htm) |
| 4.2 | [Specimen certificate representing our Common Stock (incorporated by reference to Exhibit 4.1 to the Company's Quarterly report on Form 10-Q (No. 001-27072) for the period ended September 30, 2024) filed on November 14, 2024.](https://www.sec.gov/Archives/edgar/data/946644/000149315224045971/ex4-1.htm) |
| 4.3 | [Third Amended and Restated Rights Agreement, dated May 12, 2023 between AIM ImmunoTech Inc. (formerly, Hemispherx Biopharma, Inc.) and American Stock Transfer & Trust Company (n/k/a Equiniti Trust Company) (incorporated by reference to exhibit 4.6 to Amendment No. 3 to the Company's Registration Statement on Form 8-A12B (No. 001-27072) filed May 15, 2023).](https://www.sec.gov/Archives/edgar/data/946644/000149315223016750/ex4-6.htm) |
| 5.1 | [Opinion of Silverman Shin & Schneider PLLC, legal counsel.\*](ex5-1.htm) |
| 23.1 | [Consent of BDO USA, P.C.\*](ex23-1.htm) |
| 23.3 | [Consent of Silverman Shin & Schneider PLLC, legal counsel (included in Exhibit 5.1).](ex5-1.htm) |
| 24.1 | [Powers of Attorney (included in Signature Pages to the Registration Statement on Form S-8).](#sk_001) |
| 107 | [Filing Fee Table.\*](ex107.htm) |

---

\* Filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the Registrant, AIM ImmunoTech Inc., certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Ocala, State of Florida, on the 15<sup>th</sup> day of July, 2025.

---

| | |
|:---|:---|
| **<u>AIM IMMUNOTECH INC.</u>** | **<u>AIM IMMUNOTECH INC.</u>** |
| (Registrant) | (Registrant) |
| By: | */s/ Thomas K. Equels* |
|  | Thomas K. Equels, Chief Executive Officer |

---

**POWER OF ATTORNEY**

**KNOW ALL MEN BY THESE PRESENTS**, that each person whose signature appears below constitutes and appoints Thomas K. Equels acting alone, his true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for such person in his name, place and stead, in any and all capacities, in connection with the Registrant's Registration Statement on Form S-8 under the Securities Act of 1933, including, without limiting the generality of the foregoing, to sign the Registration Statement in the name and on behalf of the Registrant or on behalf of the undersigned as a director or officer of the Registrant, and any and all amendments or supplements to the Registration Statement, including any and all stickers and post-effective amendments to the Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission and any applicable securities exchange or securities self-regulatory body, granting unto said attorney-in-fact and agents, each acting alone, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes or substitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this registration statement on Form S-8 has been signed by the following persons in the capacities indicated on the dates indicated.

---

| | | |
|:---|:---|:---|
| Signature | Title | Date |
| */s/ Thomas K. Equels* |  |  |
| Thomas K. Equels | Chief Executive Officer | July 15, 2025 |
|  | (Principal Executive) and Director |  |
| */s/ Robert Dickey IV* |  |  |
| Robert Dickey IV | Chief Financial Officer | July 15, 2025 |
|  | (Chief Accounting Officer) |  |
| */s/ William M. Mitchell* |  |  |
| William M. Mitchell, M.D., Ph.D. | Director | July 15, 2025 |
| */s/ Nancy K. Bryan* |  |  |
| Nancy K. Bryan | Director | July 15, 2025 |
| */s/ Ted D. Kellner* |  |  |
| Ted Kellner | Director | July 15, 2025 |
| */s/ David Chemerow* |  |  |
| David Chemerow | Director | July 15, 2025 |

---

## Exhibit 5.1

**Exhibit 5.1(ii)**

**SILVERMAN SHIN & SCHNEIDER PLLC**

**Wall Street Plaza** 

**22nd Floor**

**88 Pine Street**

**NEW YORK, NY 10005**

**212.779.8600** **Facsimile: 212.779.8858**

July 15, 2025

Board of Directors

AIM ImmunoTech Inc.

2117 SW Highway 484

Ocala FL 34473

Ladies and Gentlemen:

This opinion letter replaces the prior opinion letter dated February 3, 2025 and adjusts numbers to take into account the reverse stock split effected on June 12, 2025.

We have acted as counsel to AIM ImmunoTech Inc., a Delaware corporation (the "**Company**"), in connection with the Registration Statement on Form S-1 (the "**Registration Statement**") filed on January 23, 2025 (333-284443) with the Securities and Exchange Commission under the Securities Act of 1933, as amended, for the registration of (i) up to 1,052,631 post reverse split shares (the "**Common Shares**") of the Company's common stock ("**Common Stock**"); (ii) up to 52,631 post reverse split shares of Common Stock issuable upon exercise of placement agent warrants (the "**Placement Agent Warrants**"); (iii) post reverse split Prefunded Warrants to purchase up to an aggregate of 1,052,631 post reverse split shares of Common Stock (the "**Prefunded Warrants**"); (iv) Class E Warrants to purchase up to an aggregate of 1,052,631 post reverse split shares of Common Stock (the "**Class E Warrants**"); (v) Class F Warrants to purchase up to an aggregate of 1,052,631 post reverse split shares of Common Stock (the "**Class F Warrants**" and together with the Prefunded Warrants, the Class E Warrants the Class F Warrants and the Placement Agent Warrants, the "**Warrants**") and 2,105,262 post reverse split shares of the Company's Common Stock issuable upon exercise of the Class E Warrants and the Class F Warrants (the "**Underlying Shares**"). The Common Shares and the Warrants are to be sold pursuant to a Placement Agency Agreement between the Company and Maxim Group LLC.

In our capacity as counsel to the Company, we have examined the original or certified copies of such records of the Company and such agreements, certificates of public officials, certificates of officers or representatives of the Company and others, and such other documents as we deem relevant and necessary as a basis for the opinions hereinafter expressed. In rendering this opinion, we have assumed, without inquiry, (i) the authenticity of all documents submitted to us as originals; (ii) the conformity to the original documents of all documents submitted to us as facsimile, electronic, certified or photostatic copies, and the authenticity of the originals of such copies; (iii) the legal capacity of all natural persons and the genuineness of all signatures on all documents submitted to us; and (iv) that the books and records of the Company are maintained in accordance with proper corporate procedures. As to various questions of fact material to such opinions, we have relied upon statements or certificates of officials and representatives of the Company and others.

Based on the foregoing, and subject to the qualifications, exceptions and assumptions stated herein, we are of the opinion that the Common Shares are duly authorized for issuance by the Company and, when issued and paid for as described in the Registration Statement, will be validly issued, fully paid and nonassessable; the Warrants have been duly authorized for issuance by the Company and, when issued in conformity with and pursuant to the Registration Statement, will constitute valid and binding agreements and obligations of the Company, enforceable against the Company in accordance with their respective terms; the Underlying Shares have been duly authorized for issuance by the Company and, upon exercise and payment of the exercise price therefor in accordance with the terms of the Warrants, will be validly issued, fully paid and non-assessable.

In addition to the assumptions, comments, qualifications, limitations and exceptions set forth above, the opinions set forth herein are further limited by, subject to and based upon the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. We
 are opining solely on all applicable statutory provisions of Delaware corporate law, including
 the rules and regulations underlying those provisions, all applicable provisions of the Delaware
 Constitution and all applicable judicial and regulatory determinations. This opinion is limited
 to the laws of the State of Delaware as in effect on the date hereof. We express no opinion
 with respect to the laws of any other jurisdiction.

2. Our
 opinions are subject to, and may be limited by, (a) applicable bankruptcy, reorganization,
 insolvency, conservatorship, moratorium, fraudulent conveyance, fraudulent transfer, and
 similar laws and court decisions affecting the rights and remedies of creditors and secured
 parties generally, and (b) general principles of equity (including, without limitation, concepts
 of materiality, reasonableness, impossibility of performance, good faith and fair dealing)
 regardless of whether considered in a proceeding in equity or at law.

3. Our
 opinions are subject to the qualification that the availability of specific performance,
 an injunction or other equitable remedies is subject to the discretion of the court before
 which the request is brought.

We hereby consent to the filing of this opinion as an Exhibit to the Registration Statement. We also hereby consent to the use of our name as your counsel under "Legal Matters" in the Prospectus constituting part of the Registration Statement. In giving this consent, we do not thereby concede that we come within the categories of persons whose consent is required by the Securities Act or the General Rules and Regulations promulgated thereunder. This opinion is strictly limited to the matters stated herein and No other or more extensive opinion is intended, implied or to be inferred beyond the matters expressly stated herein. This opinion letter is not a guaranty, nor may one be inferred or implied.

---

| |
|:---|
| Very truly yours, |
| */s/ Silverman Shin & Schneider PLLC* |
| Silverman Shin & Schneider PLLC |

---

## Exhibit 23.1

**Exhibit 23.1**

<u>Consent of Independent Registered Public Accounting Firm</u>

We hereby consent to the incorporation by reference in this Registration Statement of our report dated March 27, 2025, relating to the consolidated financial statements of AIM ImmunoTech, Inc. (the Company) appearing in the Company's Annual Report on Form 10-K for the year ended December 31, 2024. Our report contains an explanatory paragraph regarding the Company's ability to continue as a going concern.

/s/ BDO USA, P.C.

Miami, Florida

July 15, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107**

**CALCULATION OF FILING FEE TABLE**

**<u>Form S-8</u>**

(Form Type)

**AIM ImmunoTech Inc.**

(Exact Name of Registrant as Specified in its Charter)

**Table 1 Newly Registered Securities**

Fee Previously Paid

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security**<br> **Type** | **Security Class Title** | **Fee**<br> **Calculation**<br> **Rule** | &nbsp;&nbsp;&nbsp;&nbsp;**Amount**<br> **Registered<sup>(1)(3)</sup>** | **Proposed**<br> **Maximum**<br> **Offering Price**<br> **Per Share** | **Maximum**<br> **Aggregate**<br> **Offering Price** | **Fee Rate** | **Amount of**<br> **Registration**<br> **Fee** |
| Equity (3) | Common Stock, par value $0.001 per share, reserved for issuance pursuant to the AIM ImmunoTech Inc. 2018 Amended and Restated Equity Incentive Plan | Rule 457(c) and 457(h) | 15283<sup>(2)</sup> | $8.95<sup>(2)</sup> | $136782.85<sup>(2)</sup> | 0.0001531 | $20.94 |
| Total Offering Amounts | Total Offering Amounts | Total Offering Amounts | Total Offering Amounts |  | $136782<sup>(3)</sup> |  | $20.94 |
| Total Fee Offsets | Total Fee Offsets | Total Fee Offsets | Total Fee Offsets |  |  |  | - |
| Net Fee Due | Net Fee Due | Net Fee Due | Net Fee Due |  |  |  | $20.94 |

---

Footnotes:

&nbsp;&nbsp;&nbsp;&nbsp;(1) In
 accordance with Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement
 on Form S-8 (the "Registration Statement") shall be deemed to cover any additional shares of Common Stock, $0.01 par
 value per share (the "Common Stock") of AIM ImmunoTech (the "Company") that become issuable under the plans
 set forth herein by reason of any stock divided, stock split, recapitalization, or other similar transaction effected that results
 in an increase to the number of outstanding shares of Registrant's Common Stock, as applicable.

(2) Estimated
in accordance with Rules 457(c) and 457(h) of the Securities Act based upon the average of the high and low sale prices of the Common
Stock as reported on the NYSE American on June 30, 2025.

(3) This
Registration also relates to the rights to purchase shares of Series A Junior Participating Preferred Stock of the Registrant, which
are attached to all shares of Common Stock pursuant to the terms of the Registrant's Third Amended and Restated Rights Agreement
dated May 12, 2023. Until the occurrence of prescribed events, the preferred share purchase rights are not exercisable, are evidenced
by the certificates for the Common Stock and will be transferred with and only with such Common Stock. The preferred share purchase rights
are appurtenant to and trade with the Common Stock and No separate consideration will be received for the preferred share purchase rights.
Therefore, the registration fee for the preferred shares purchase rights is included in the fee for the Common Stock.