Item 4.01 Changes in Registrant's Certifying Accountant.
On January 16, 2021, the partners and professional staff of Morrison, Brown,
Argiz & Farra LLC ("MBAF"), which was engaged as the independent registered
public accounting firm of the registrant, AIM ImmunoTech Inc. (the "Company"),
joined BDO USA, LLP ("BDO"). As a result of this transaction, MBAF resigned as
the Company's independent registered public accounting firm on January 16, 2021.
On January 19, 2021, following the resignation of MBAF, the Company, through and
with the approval of its Audit Committee, appointed BDO as its independent
registered public accounting firm subject to BDO's customary client acceptance
procedures.
The reports of MBAF on the financial statements of the Company for the fiscal
years ended December 31, 2019 and 2018, did not contain any adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
During the Company's fiscal years ended December 31, 2019 and 2018, and through
January 16, 2021, there were no disagreements between the Company and MBAF on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved
to the satisfaction of MBAF, would have caused MBAF to make reference to the
subject matter of the disagreements in connection with its audit reports on the
Company's financial statements. During the Company's past fiscal years ended
December 31, 2019 and 2018, and the interim period through September 30, 2020,
MBAF did not advise the Company of any of the matters specified in Item
304(a)(1)(v) of Regulation S-K.
The Company provided MBAF with a copy of this report on Form 8-K in accordance
with Item 304(a) of Regulation S-K prior to its filing with the Securities and
Exchange Commission and requested that MBAF furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements and, if it does not agree, the respects in which it
does not agree. A copy of the letter from MBAF is filed as Exhibit 16.1 hereto.
During the Company's two most recently completed fiscal years and through the
date of engagement of BDO, neither the Company nor anyone on behalf of the
Company consulted with BDO regarding (a) the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Company's financial statements as
to which the Company received a written report or oral advice that was an
important factor in reaching a decision on any accounting, auditing or financial
reporting issue; or (b) any matter that was the subject of a disagreement or a
reportable event as defined in Items 304(a)(1)(iv) and (v), respectively, of
Regulation S-K.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
16.1 Letter from Morrison, Brown, Argiz & Farra LLC dated January 16, 2021
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AIM IMMUNOTECH INC. 
