Correspondence 0001654954-24-005189 from Inuvo, Inc. (INUV) (CIK 0000829323) (INUV)
Inuvo, Inc. (INUV) (CIK 0000829323)
Date: April 29, 2024 · CIK: 0000829323 · Accession: 0001654954-24-005189
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File numbers found in text: 333-277878
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CORRESP 1 filename1.htm inuvo_corresp.htm 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 Re: Inuvo, Inc. 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