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  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on August 21, 2023</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Immunic, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of registrant as specified in its
  charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; font-size: 10pt; text-align: center; width: 40%"><B>Delaware</B></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; font-size: 10pt; text-align: center; width: 40%"><B>56-2358443</B></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or Other Jurisdiction</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>of Incorporation)</B></P></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(I.R.S. Employer</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Identification Number)</B></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1200 Avenue of the Americas, Suite 200</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York,&nbsp;NY&nbsp;10036</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address, including zip code, of registrant&rsquo;s
  principal executive offices) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2019 Omnibus Equity Incentive Plan, as Amended</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full title of the plan) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Daniel Vitt</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Executive Officer </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Immunic, Inc. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1200 Avenue of the Americas, Suite 200</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York,&nbsp;NY&nbsp;10036</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(332) 255-9818</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name and address, and telephone number, including
  area code, of agent for service) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to: </I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Ilan Katz, Esq. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dentons US LLP </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1221 Avenue of the Americas </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10020 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(212) 632-5556 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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 the definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD>Large accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD>Accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>Non-accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD>Smaller reporting company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Emerging growth company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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 provided pursuant
  to Section 13(a) of the Exchange Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On April 28, 2023, the Board of directors of Immunic, Inc. (the &ldquo;Registrant&rdquo;)
  approved, subject to stockholder approval, amendments to the 2019 Omnibus Equity Incentive Plan (the &ldquo;2019 Plan&rdquo;) to (i) increase
  the number of common stock authorized for issuance by 4,440,000 shares to a total of 10,348,871 shares, and (ii) remove the &ldquo;evergreen&rdquo;
  provision pursuant to which the aggregate number of shares authorized for issuance automatically increases each year (the &ldquo;Amendments&rdquo;).
  On June 28, 2023, the Registrant&rsquo;s stockholders approved the Amendment. The Registrant is filing this Registration Statement on
  Form S-8 for the purpose of registering an additional 4,440,000 shares of its common stock, par value $0.0001 per share (the &ldquo;Common
  Stock&rdquo;), issuable to eligible persons under the 2019 Plan, as amended, which shares are in addition to the shares registered on
  the Registrant&rsquo;s registration statement on Form S-8 filed on <A HREF="https://www.sec.gov/Archives/edgar/data/1280776/000119380519000837/e618652_s8-immunic.htm" STYLE="-sec-extract: exhibit">September 20, 2019</A> (File No. 333-233864) (the &ldquo;Prior Registration
  Statement&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Registration Statement relates to additional securities of the
  same class as that to which the Prior Registration Statement relates, and is submitted in accordance with General Instruction E to Form
  S-8 regarding Registration of Additional Securities. Pursuant to General Instruction E of Form S-8, the contents of the Prior Registration
  Statement, to the extent relating to the registration of Common Stock issuable under the 2019 Plan, are incorporated herein by reference
  and made part of this Registration Statement, except as amended hereby.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;<B>PART II.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 15%"><B>Item 3.</B></TD>
      <TD><B>Incorporation of Documents by Reference.</B></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following documents filed with the Commission are hereby incorporated
  by reference in this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>a.</TD>
      <TD STYLE="text-align: justify">Our Annual Report on Form 10-K for the fiscal year ended <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1280776/000128077623000004/imux-20221231.htm" STYLE="-sec-extract: exhibit">December 31, 2022</A>, filed with SEC on February 23, 2023;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>b.</TD>
      <TD STYLE="text-align: justify">Our Quarterly Reports on Form 10-Q for the fiscal quarters ended <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1280776/000128077623000010/vtl-20230331.htm" STYLE="-sec-extract: exhibit">March 31, 2023</A>, filed with the SEC on May 11, 2023, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1280776/000128077623000013/vtl-20230630.htm" STYLE="-sec-extract: exhibit">June 30, 2023</A>, filed with the SEC on August 3, 2023;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>c.</TD>
      <TD STYLE="text-align: justify">The Current Reports on Form 8-K filed with the SEC on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1280776/000119380523000064/e618207_8k-immunic.htm" STYLE="-sec-extract: exhibit">January 20, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1280776/000119380523000100/e618255_8k-immunic.htm" STYLE="-sec-extract: exhibit">February 9, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1280776/000119380523000500/e618467_8k-immunic.htm" STYLE="-sec-extract: exhibit">April 5, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1280776/000119380523000611/e618552_8k-immunic.htm" STYLE="-sec-extract: exhibit">April 27, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1280776/000119380523000659/e618584_8k-immunic.htm" STYLE="-sec-extract: exhibit">May 4, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1280776/000119380523000931/e618747_8k-immunic.htm" STYLE="-sec-extract: exhibit">June 30, 2023</A> and <FONT><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1886799/000149315223015430/form8-k.htm" STYLE="-sec-extract: exhibit">May 4, 2023</A></FONT>; and</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>d.</TD>
      <TD STYLE="text-align: justify">The description of the registrant&rsquo;s common stock contained in the registrant&rsquo;s registration statement on <FONT><A HREF="https://www.sec.gov/Archives/edgar/data/1280776/000119312513443030/d631014d8a12b.htm" STYLE="-sec-extract: exhibit">Form 8-A</A></FONT>, filed by the registrant with the Commission under Section 12(b) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), on November 13, 2013, including any amendments or reports filed for the purpose of updating such description.</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any statement contained in a document incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained
  herein or in any other subsequently filed document which also is or 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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under no circumstances will any information filed
  under current items 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless such Form 8-K expressly provides to the
  contrary.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 3 -->
      <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 15%"><B>Item 4.</B></TD>
      <TD><B>Description of Securities.</B></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 15%"><B>Item 5.</B></TD>
      <TD><B>Interests of Named Experts and Counsel.</B></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 15%"><B>Item 6.</B></TD>
      <TD><B>Indemnification of Directors and Officers.</B></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are incorporated under the laws of the state of Delaware. Section
  145(a) of the Delaware General Corporation Law (the &ldquo;DGCL&rdquo;) provides that a Delaware corporation may indemnify any person
  who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
  civil, criminal, administrative or investigative (other than an action by or in the right of the corporation) by reason of the fact that
  such person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation
  as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses
  (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection
  with such action, suit or proceeding if the person acted in good faith and in a manner the person reasonably believed to be in or not
  opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe
  his or her conduct was unlawful.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Section 145(b) of the DGCL provides that a Delaware corporation may
  indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit
  by or in the right of the corporation to procure a judgment in its favor by reason of the fact that such person is or was a director,
  officer, employee or agent of the corporation, or was serving at the request of the corporation as a director, officer, employee or agent
  of another corporation, joint venture, trust or other enterprise, against expenses (including attorneys&rsquo; fees) actually and reasonably
  incurred by such person in connection with the defense or settlement of such action or suit if the person acted in good faith and in a
  manner the person reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification
  shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation,
  unless and only to the extent that the Court of Chancery or the court in which such action or suit was brought shall determine that, despite
  the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity
  for such expenses which the court shall deem proper.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Further subsections of DGCL Section 145 provide that:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(1) to the extent a present or former director or officer of a corporation
  has been successful on the merits or otherwise in the defense of any action, suit or proceeding referred to in subsections (a) and (b)
  of Section 145 or in the defense of any claim, issue or matter therein, such person shall be indemnified against expenses, including attorneys&rsquo;
  fees, actually and reasonably incurred by such person in connection therewith;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2) the indemnification and advancement of expenses provided
  for pursuant to Section 145 shall not be deemed exclusive of any other rights to which those seeking indemnification or advancement of
  expenses may be entitled under any bylaw, agreement, vote of stockholders or disinterested directors or otherwise; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(3) the corporation shall have the power to purchase and maintain insurance
  on behalf of any person who is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of
  the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,
  against any liability asserted against such person and incurred by such person in any such capacity, or arising out of such person&rsquo;s
  status as such, whether or not the corporation would have the power to indemnify such person against such liability under Section 145
  of the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 4 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Section 145 of the DGCL makes provision for the indemnification of
  officers and directors in terms sufficiently broad to indemnify our officers and directors under certain circumstances from liabilities
  (including reimbursement for expenses incurred) arising under the&nbsp;Securities Act. Our bylaws provide, in effect, that, to the fullest
  extent and under the circumstances permitted by Section 145 of the DGCL, we will indemnify any person (and the estate of any person) who
  was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
  criminal, administrative or investigative, by reason of the fact that he or she is or was a director or officer of our company or is or
  was serving at our request as a director or officer of another corporation or enterprise. We may, in our discretion, similarly indemnify
  its employees and agents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have entered into indemnification agreements with our officers and
  directors.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our certificate of incorporation relieves our directors from monetary
  damages to us or our stockholders for breach of such director&rsquo;s fiduciary duty as a director to the fullest extent permitted by
  the DGCL. Under Section 102(b)(7) of the DGCL, a corporation may relieve its directors from personal liability to such corporation or
  its stockholders for monetary damages for any breach of their fiduciary duty as directors except (i) for a breach of the duty of loyalty,
  (ii) for acts or omissions not in good faith, or which involve intentional misconduct or a knowing violation of law, (iii) for willful
  or negligent violations of certain provisions in the DGCL imposing certain requirements with respect to stock repurchases, redemptions
  and dividends, or (iv) for any transactions from which the director derived an improper personal benefit.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We currently maintain an insurance policy which, within the limits
  and subject to the terms and conditions thereof, covers certain expenses and liabilities that may be incurred by directors and officers
  in connection with proceedings that may be brought against them as a result of an act or omission committed or suffered while acting as
  a director or officer of our company.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD><B>Item 7.</B></TD>
      <TD><B>Exemption from Registration Claimed.</B></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 5 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INDEX TO EXHIBITS </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD><B>Exhibit</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; text-align: center"><B>Incorporated by Reference</B></TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1pt solid"><B>Number</B></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="color: Black"><B>Exhibit Description</B></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><B>Form</B></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><B>Exhibit</B></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center"><B>Filing Date</B></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top">4.1</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black"><A HREF="https://www.sec.gov/Archives/edgar/data/1280776/000119380519000646/e618557_ex3-1.htm" STYLE="-sec-extract: exhibit">Amended and Restated Certificate of Incorporation&nbsp;</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">8-K</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: right">3.1</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">July 19, 2019</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top">4.2*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black"><A HREF="e618885_ex4-2.htm">2019 Omnibus Equity Incentive Plan, as Amended</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top">5.1*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black"><A HREF="e618885_ex5-1.htm">Opinion of Dentons US LLP.&nbsp;</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top">23.1*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black"><A HREF="e618885_ex23-1.htm">Consent of Baker Tilly US, LLP.</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top">23.2*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black"><A HREF="e618885_ex5-1.htm">Consent of Dentons US LLP (included in Exhibit 5.1).&nbsp;</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top">24.1*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black"><A HREF="#poa">Power of Attorney (contained on signature page hereto).&nbsp;</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top">107*</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="color: Black"><A HREF="e618885_ex107.htm">Filing Fee Table.</A></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>*</TD>
      <TD>Filed herewith. </TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 6 -->
      <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, the registrant
  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 New York, State of New
  York, on this 21st day of August 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="2"><B>IMMUNIC, INC.</B></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="2">(Registrant)</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD>
      <TD STYLE="width: 50%">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">By:</TD>
      <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top"><I>/s/ Daniel Vitt&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</I></TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Name: Daniel Vitt</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Title: Chief Executive Officer</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 7 -->
      <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P ID="poa" STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below hereby constitutes and appoints Daniel Vitt and Glenn Whaley, and each of them, as his or her true and lawful attorneys-in-fact,
  each with full power of substitution, for him or her in any and all capacities, to sign this Registration Statement on Form S-8 of Immunic,
  Inc., and any or all amendments thereto (including post-effective amendments), and to file the same, with all exhibits thereto, and other
  documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power
  and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully for
  all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or
  his substitute, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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 and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 35%">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Signature</B></P></TD>
      <TD STYLE="width: 2%"></TD>
      <TD>
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Title</B></P></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 20%">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Date</B></P></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>/s/ Daniel
  Vitt</I></P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Chief Executive Officer and Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">August 21, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">Daniel Vitt</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><I>(Principal Executive Officer)</I></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>/s/ Glenn
  Whaley</I></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Glenn Whaley</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Chief Financial Officer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(Principal Financial and Accounting Officer)</I>&nbsp;</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">August 21, 2023</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>/s/ Duane
  D. Nash</I></P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Executive Chairman of the Board</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">August 21, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">Duane D. Nash</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>/s/ Tamar
  Howson</I></P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">August 21, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">Tamar Howson</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>/s/ Joerg
  Neermann</I></P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">August 21, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">Joerg Neermann</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>/s/ Barclay
  A. Phillips</I></P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">August 21, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">Barclay A. Phillips</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>/s/ Richard
  Rudick</I></P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">August 21, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">Richard Rudick</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>/s/ Maria
  Tornsen</I></P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">August 21, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center">Maria Tornsen</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "e618885_s8-immunic.htm", "secsgml_size_bytes": 51256}]
metadata_filer: {"company-data": {"conformed-name": "IMMUNIC, INC.", "cik": "0001280776", "assigned-sic": "2834", "irs-number": "562358443", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-274099", "film-number": "231187259"}, "business-address": {"street1": "1200 AVENUE OF THE AMERICAS", "street2": "SUITE 200", "city": "NEW YORK", "state": "X1", "zip": "10036", "phone": "(332) 255-9818"}, "mail-address": {"street1": "1200 AVENUE OF THE AMERICAS", "street2": "SUITE 200", "city": "NEW YORK", "state": "X1", "zip": "10036"}, "former-company": {"former-conformed-name": "VITAL THERAPIES INC", "date-changed": "20040219"}}
text: As filed with the Securities and Exchange Commission
  on August 21, 2023
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Immunic, Inc.
  (Exact name of registrant as specified in its
  charter)
  Delaware
  56-2358443
  (State or Other Jurisdiction
  of Incorporation)
  (I.R.S. Employer
  Identification Number)
  1200 Avenue of the Americas, Suite 200
  New York, NY 10036
  (Address, including zip code, of registrant's
  principal executive offices)
  2019 Omnibus Equity Incentive Plan, as Amended
  (Full title of the plan)
  Daniel Vitt
  Chief Executive Officer
  Immunic, Inc.
  1200 Avenue of the Americas, Suite 200
  New York, NY 10036
  (332) 255-9818
  (Name and address, and telephone number, including
  area code, of agent for service)
  Copies to:
  Ilan Katz, Esq.
  Dentons US LLP
  1221 Avenue of the Americas
  New York, New York 10020
  (212) 632-5556
  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 the definitions
  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
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  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 provided pursuant
  to Section 13(a) of the Exchange Act.
  ☐
  EXPLANATORY NOTE
  On April 28, 2023, the Board of directors of Immunic, Inc. (the "Registrant")
  approved, subject to stockholder approval, amendments to the 2019 Omnibus Equity Incentive Plan (the "2019 Plan") to (i) increase
  the number of common stock authorized for issuance by 4,440,000 shares to a total of 10,348,871 shares, and (ii) remove the "evergreen"
  provision pursuant to which the aggregate number of shares authorized for issuance automatically increases each year (the "Amendments").
  On June 28, 2023, the Registrant's stockholders approved the Amendment. The Registrant is filing this Registration Statement on
  Form S-8 for the purpose of registering an additional 4,440,000 shares of its common stock, par value $0.0001 per share (the "Common
  Stock"), issuable to eligible persons under the 2019 Plan, as amended, which shares are in addition to the shares registered on
  the Registrant's registration statement on Form S-8 filed on
  September 20, 2019
  (File No. 333-233864) (the "Prior Registration
  Statement").
  This Registration Statement relates to additional securities of the
  same class as that to which the Prior Registration Statement relates, and is submitted in accordance with General Instruction E to Form
  S-8 regarding Registration of Additional Securities. Pursuant to General Instruction E of Form S-8, the contents of the Prior Registration
  Statement, to the extent relating to the registration of Common Stock issuable under the 2019 Plan, are incorporated herein by reference
  and made part of this Registration Statement, except as amended hereby.
  PART II.
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference.
  The following documents filed with the Commission are hereby incorporated
  by reference in this registration statement:
  a.
  Our Annual Report on Form 10-K for the fiscal year ended
  December 31, 2022
  , filed with SEC on February 23, 2023;
  b.
  Our Quarterly Reports on Form 10-Q for the fiscal quarters ended
  March 31, 2023
  , filed with the SEC on May 11, 2023, and
  June 30, 2023
  , filed with the SEC on August 3, 2023;
  c.
  The Current Reports on Form 8-K filed with the SEC on
  January 20, 2023
  ,
  February 9, 2023
  ,
  April 5, 2023
  ,
  April 27, 2023
  ,
  May 4, 2023
  ,
  June 30, 2023
  and
  May 4, 2023
  ; and
  d.
  The description of the registrant's common stock contained in the registrant's registration statement on
  Form 8-A
  , filed by the registrant with the Commission under Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), on November 13, 2013, including any amendments or reports filed for the purpose of updating such description.
  Any statement contained in a document incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained
  herein or in any other subsequently filed document which also is or 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.
  Under no circumstances will any information filed
  under current items 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless such Form 8-K expressly provides to the
  contrary.
  Item 4.
  Description of Securities.
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel.
  Not applicable.
  Item 6.
  Indemnification of Directors and Officers.
  We are incorporated under the laws of the state of Delaware. Section
  145(a) of the Delaware General Corporation Law (the "DGCL") provides that a Delaware corporation may indemnify any person
  who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
  civil, criminal, administrative or investigative (other than an action by or in the right of the corporation) by reason of the fact that
  such person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation
  as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses
  (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection
  with such action, suit or proceeding if the person acted in good faith and in a manner the person reasonably believed to be in or not
  opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe
  his or her conduct was unlawful.
  Section 145(b) of the DGCL provides that a Delaware corporation may
  indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit
  by or in the right of the corporation to procure a judgment in its favor by reason of the fact that such person is or was a director,
  officer, employee or agent of the corporation, or was serving at the request of the corporation as a director, officer, employee or agent
  of another corporation, joint venture, trust or other enterprise, against expenses (including attorneys' fees) actually and reasonably
  incurred by such person in connection with the defense or settlement of such action or suit if the person acted in good faith and in a
  manner the person reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification
  shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation,
  unless and only to the extent that the Court of Chancery or the court in which such action or suit was brought shall determine that, despite
  the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity
  for such expenses which the court shall deem proper.
  Further subsections of DGCL Section 145 provide that:
  (1) to the extent a present or former director or officer of a corporation
  has been successful on the merits or otherwise in the defense of any action, suit or proceeding referred to in subsections (a) and (b)
  of Section 145 or in the defense of any claim, issue or matter therein, such person shall be indemnified against expenses, including attorneys'
  fees, actually and reasonably incurred by such person in connection therewith;
  (2) the indemnification and advancement of expenses provided
  for pursuant to Section 145 shall not be deemed exclusive of any other rights to which those seeking indemnification or advancement of
  expenses may be entitled under any bylaw, agreement, vote of stockholders or disinterested directors or otherwise; and
  (3) the corporation shall have the power to purchase and maintain insurance
  on behalf of any person who is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of
  the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,
  against any liability asserted against such person and incurred by such person in any such capacity, or arising out of such person's
  status as such, whether or not the corporation would have the power to indemnify such person against such liability under Section 145
  of the DGCL.
  Section 145 of the DGCL makes provision for the indemnification of
  officers and directors in terms sufficiently broad to indemnify our officers and directors under certain circumstances from liabilities
  (including reimbursement for expenses incurred) arising under the Securities Act. Our bylaws provide, in effect, that, to the fullest
  extent and under the circumstances permitted by Section 145 of the DGCL, we will indemnify any person (and the estate of any person) who
  was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
  criminal, administrative or investigative, by reason of the fact that he or she is or was a director or officer of our company or is or
  was serving at our request as a director or officer of another corporation or enterprise. We may, in our discretion, similarly indemnify
  its employees and agents.
  We have entered into indemnification agreements with our officers and
  directors.
  Our certificate of incorporation relieves our directors from monetary
  damages to us or our stockholders for breach of such director's fiduciary duty as a director to the fullest extent permitted by
  the DGCL. Under Section 102(b)(7) of the DGCL, a corporation may relieve its directors from personal liability to such corporation or
  its stockholders for monetary damages for any breach of their fiduciary duty as directors except (i) for a breach of the duty of loyalty,
  (ii) for acts or omissions not in good faith, or which involve intentional misconduct or a knowing violation of law, (iii) for willful
  or negligent violations of certain provisions in the DGCL imposing certain requirements with respect to stock repurchases, redemptions
  and dividends, or (iv) for any transactions from which the director derived an improper personal benefit.
  We currently maintain an insurance policy which, within the limits
  and subject to the terms and conditions thereof, covers certain expenses and liabilities that may be incurred by directors and officers
  in connection with proceedings that may be brought against them as a result of an act or omission committed or suffered while acting as
  a director or officer of our company.
  Item 7.
  Exemption from Registration Claimed.
  Not applicable.
  INDEX TO EXHIBITS
  Exhibit
  Incorporated by Reference
  Number
  Exhibit Description
  Form
  Exhibit
  Filing Date
  4.1
  Amended and Restated Certificate of Incorporation
  8-K
  3.1
  July 19, 2019
  4.2*
  2019 Omnibus Equity Incentive Plan, as Amended
  5.1*
  Opinion of Dentons US LLP.
  23.1*
  Consent of Baker Tilly US, LLP.
  23.2*
  Consent of Dentons US LLP (included in Exhibit 5.1).
  24.1*
  Power of Attorney (contained on signature page hereto).
  107*
  Filing Fee Table.
  *
  Filed herewith.
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the registrant
  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 New York, State of New
  York, on this 21st day of August 2023.
  IMMUNIC, INC.
  (Registrant)
  By:
  /s/ Daniel Vitt
  Name: Daniel Vitt
  Title: Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below hereby constitutes and appoints Daniel Vitt and Glenn Whaley, and each of them, as his or her true and lawful attorneys-in-fact,
  each with full power of substitution, for him or her in any and all capacities, to sign this Registration Statement on Form S-8 of Immunic,
  Inc., and any or all amendments thereto (including post-effective amendments), and to file the same, with all exhibits thereto, and other
  documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power
  and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully for
  all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact or
  his 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 and on the dates indicated.
  Signature
  Title
  Date
  /s/ Daniel
  Vitt
  Chief Executive Officer and Director
  August 21, 2023
  Daniel Vitt
  (Principal Executive Officer)
  /s/ Glenn
  Whaley
  Glenn Whaley
  Chief Financial Officer
  (Principal Financial and Accounting Officer)
  August 21, 2023
  /s/ Duane
  D. Nash
  Executive Chairman of the Board
  August 21, 2023
  Duane D. Nash
  /s/ Tamar
  Howson
  Director
  August 21, 2023
  Tamar Howson
  /s/ Joerg
  Neermann
  Director
  August 21, 2023
  Joerg Neermann
  /s/ Barclay
  A. Phillips
  Director
  August 21, 2023
  Barclay A. Phillips
  /s/ Richard
  Rudick
  Director
  August 21, 2023
  Richard Rudick
  /s/ Maria
  Tornsen
  Director
  August 21, 2023
  Maria Tornsen