Inuvo, Inc.
500 President Clinton Boulevard
Suite 300
Little Rock, AR 72201
telephone (501) 205-8508
April 29, 2024
Via Edgar
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Nicholas Nalbantian
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| Re: | Inuvo, Inc. |
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| Registration Statement on Form S-3 Filed March 13, 2024 File No. 333-277878 |
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. 333-277878) to May 1, 2024, 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