SEC Comment Letter 0000000000-25-001748 to LifeMD, Inc. (LFMD)
LifeMD, Inc.
Date: Feb. 14, 2025 · CIK: 0000948320 · Accession: 0000000000-25-001748
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File numbers found in text: 001-39785
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February 14, 2025
Marc Benathen
Chief Financial Officer
LifeMD, Inc.
236 Fifth Avenue, Suite 400
New York, New York 10001
Re:LifeMD, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-39785
Dear Marc Benathen:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services