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Inuvo, Inc.
500 President Clinton Boulevard
Suite 300
Little Rock, AR 72201
telephone (501) 205-8508
March
12, 2021
Via Edgar
United
States Securities and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Registration
Statement on Form S-3
Filed
February 12, 2021
File
No. 333-253018
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Inuvo,
Inc. (the “Company”) hereby requests acceleration of
the effective date of its Registration Statement on Form S-3 (File
No. 333-253018) to March 15, 2021, at 4:00 p.m. Eastern Time or as
soon thereafter as practicable.
If you
have any questions, please contact Jeremy D. Siegfried, Porter
Wright Morris & Arthur LLP, 41 S. High Street, Columbus, Ohio
43215, telephone (614) 227-2181, and fax (614)
227-2100.
Sincerely,
Inuvo,
Inc.
/s/
Wallace D. Ruiz
Wallace
D. Ruiz
Chief
Financial Officer
