SEC Comment Letter for Nutex Health, Inc. (NUTX) (CIK 0001479681) (NUTX) — Mar 2, 2011

Nutex Health, Inc. (NUTX) (CIK 0001479681)
Date: March 2, 2011 · CIK: 0001479681 · Accession: 0000000000-11-013264

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File numbers found in text: 000-53862

Date

March 2, 2011

Author

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Form

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Company

Nutex Health, Inc. (NUTX) (CIK 0001479681)

Letter

March 2, 2011 John Salerno Chief Executive Officer iGambit, Inc. 1600 Calebs Path Extension, Suite 114 Hauppauge, New York 11788

Re: iGambit, Inc. Amendment No. 5 to Registrati on Statement on Form 10 Filed February 8, 2011 Form 10-K/A for Fiscal Year Ended December 31, 2009 Filed February 23, 2011 Form 10-Q/A for Fiscal Period Ended March 31, 2010 Filed February 23, 2011 Form 10-Q/A for Fiscal Period Ended June 30, 2010 Filed February 24, 2011 Form 10-Q/A for Fiscal Period Ended September 30, 2010 Filed February 23, 2011 File No. 000-53862

Dear Mr. Salerno: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, /s/ H. Christopher Owings H. Christopher Owings Assistant Director cc: Joel D. Mayersohn, Esq.

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March 2, 2011
 John Salerno Chief Executive Officer  iGambit, Inc. 1600 Calebs Path Extension, Suite 114 Hauppauge, New York  11788

Re:  iGambit, Inc.
Amendment No. 5 to Registrati on Statement on Form 10
Filed February 8, 2011 Form 10-K/A for Fiscal Year Ended December 31, 2009 Filed February 23, 2011 Form 10-Q/A for Fiscal Period Ended March 31, 2010 Filed February 23, 2011 Form 10-Q/A for Fiscal Period Ended June 30, 2010 Filed February 24, 2011 Form 10-Q/A for Fiscal Period Ended September 30, 2010 Filed February 23, 2011
File No. 000-53862

Dear Mr. Salerno:
We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,
        /s/ H. Christopher Owings
 H. Christopher Owings  Assistant Director
 cc:  Joel D. Mayersohn, Esq.

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