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SEC Comment Letter for HealthLynked (HLYK) — Aug 20, 2018

HealthLynked Corp
Date: Aug. 20, 2018 · CIK: 0001680139 · Accession: 0000000000-18-025671

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File numbers found in text: 333-226868

Date
August 17, 2018
Author
Michael Dent
Form
UPLOAD
Company
HealthLynked Corp

Letter

August 17, 2018 Michael Dent Chief Executive Officer HealthLynked Corp 1726 Medical Blvd Suite 101 Naples, Florida 34110 Re:HealthLynked Corp Registration Statement on Form S-1 Filed August 16, 2018 File No. 333-226868 Dear Mr. Dent: 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 Gregory Dundas, Attorney Advisor, at (202) 551-3436 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications cc: Andrea Cataneo

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August 17, 2018
Michael Dent
Chief Executive Officer
HealthLynked Corp
1726 Medical Blvd Suite 101
Naples, Florida 34110
Re:HealthLynked Corp
Registration Statement on Form S-1
Filed August 16, 2018
File No. 333-226868
Dear Mr. Dent:
            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 Gregory Dundas, Attorney Advisor, at (202) 551-3436 with any questions.
Sincerely,
Division of Corporation Finance
Office of Telecommunications
cc:       Andrea Cataneo