SEC Comment Letter 0000000000-26-000090 to Mitesco, Inc. (MITI)

Mitesco, Inc.
Date: Jan. 6, 2026 · CIK: 0000802257 · Accession: 0000000000-26-000090

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File numbers found in text: 333-292511

Date

January 6, 2026

Author

Office of Technology

Form

UPLOAD

Company

Mitesco, Inc.

Letter

January 6, 2026 Mack Leath Chief Executive Officer Mitesco, Inc. 505 Beachland Blvd., Suite 1-377 Vero Beach, Florida 32963 Re:Mitesco, Inc. Registration Statement on Form S-1 Filed December 31, 2025 File No. 333-292511 Dear Mack Leath: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Joel Mayersohn

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January 6, 2026
Mack Leath
Chief Executive Officer
Mitesco, Inc.
505 Beachland Blvd., Suite 1-377
Vero Beach, Florida 32963
Re:Mitesco, Inc.
Registration Statement on Form S-1
Filed December 31, 2025
File No. 333-292511
Dear Mack Leath:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Joel Mayersohn

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