March 19, 2021
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | David Gessert, Esq. |
| Division of Corporation Finance |
| Re: | IMAC Holdings, Inc. | |
| Registration Statement on Form S-1 (No. 333-254183) |
Ladies and Gentlemen:
On behalf of IMAC Holdings, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 4:30 p.m., Eastern time, on Monday, March 22, 2021, or as soon as possible thereafter.
Please advise the undersigned of the effectiveness of the Registration Statement.
| Very truly yours, | |
/s/ Spencer G. Feldman | |
| Spencer G. Feldman |
| cc: | Mr. Jeffrey S. Ervin |
IMAC HOLDINGS, INC.
1605 Westgate Circle
Brentwood, Tennessee 37027
March 19, 2021
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | David Gessert, Esq. |
| Division of Corporation Finance |
| Re: | IMAC Holdings, Inc. | |
| Registration Statement on Form S-1 (No. 333-254183) |
Ladies and Gentlemen:
IMAC Holdings, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:30 p.m., Eastern time, on Monday, March 22, 2021, or as soon as possible thereafter.
| Very truly yours, | ||
| IMAC HOLDINGS, INC. | ||
| By: | /s/ Jeffrey S. Ervin | |
| Jeffrey S. Ervin | ||
| Chief Executive Officer | ||