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SEC Comment Letter for Inuvo, (INUV) — Feb 10, 2026

Inuvo, Inc.
Date: Feb. 10, 2026 · CIK: 0000829323 · Accession: 0000000000-26-001377

Offering / Registration Process

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File numbers found in text: 333-293270

Date
February 10, 2026
Author
Division of
Form
UPLOAD
Company
Inuvo, Inc.

Letter

Re: Inuvo, Inc. Registration Statement on Form S-3 Filed February 6, 2026 File No. 333-293270 Dear Wallace Ruiz:

February 10, 2026

Wallace Ruiz Chief Financial Officer Inuvo, Inc. 500 President Clinton Ave., Ste 300 Little Rock, AR 72201

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 Eddie Kim at 202-551-8713 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Jeremy D. Siegfried

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 10, 2026

Wallace Ruiz
Chief Financial Officer
Inuvo, Inc.
500 President Clinton Ave., Ste 300
Little Rock, AR 72201

 Re: Inuvo, Inc.
 Registration Statement on Form S-3
 Filed February 6, 2026
 File No. 333-293270
Dear Wallace Ruiz:

 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 Eddie Kim at 202-551-8713 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: Jeremy D. Siegfried
</TEXT>
</DOCUMENT>