Correspondence 0001185185-26-000119 from Mitesco, Inc. (MITI)
Mitesco, Inc.
Date: Jan. 13, 2026 · CIK: 0000802257 · Accession: 0001185185-26-000119
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292511
Letter
RE: Mitesco, Inc. Registration Statement on Form S-1 (File No. 333-292511)
January 12, 2026
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Acceleration Request
Requested Date: January 14, 2026
Requested Time: 4:30 p.m., Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), Mitesco, Inc. (the "Company") requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission (the "Commission") at the "Requested Date" and "Requested Time" set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission.
Please call Joel Mayersohn of Dickinson Wright PLLC at 954-991-5426 to confirm the effectiveness of the Registration Statement or with any questions.
Very truly yours,
Mitesco, Inc.
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CORRESP 1 filename1.htm January 12, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 RE: Mitesco, Inc. Registration Statement on Form S-1 (File No. 333-292511) Acceleration Request Requested Date: January 14, 2026 Requested Time: 4:30 p.m., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), Mitesco, Inc. (the "Company") requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective by the Securities and Exchange Commission (the "Commission") at the "Requested Date" and "Requested Time" set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Commission. Please call Joel Mayersohn of Dickinson Wright PLLC at 954-991-5426 to confirm the effectiveness of the Registration Statement or with any questions. Very truly yours, Mitesco, Inc. By: /s/ Mack Leath Name: Mack Leath Title: Chief Executive Officer, Chief Financial Officer and Chairperson of the Board of Directors