SEC Company Response from IMAC Holdings, Inc. (BACK) (CIK 0001729944) (BACK) — Mar 27, 2020
IMAC Holdings, Inc. (BACK) (CIK 0001729944)
Date: March 27, 2020 · CIK: 0001729944 · Accession: 0001493152-20-004944
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CORRESP
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OLSHAN
FROME WOLOSKY LLP
1325
Avenue of the Americas, 15th Floor
New
York, New York 10019
Spencer
G. Feldman
212-451-2234
e-mail:
sfeldman@olshanlaw.com
March
27, 2020
VIA
EDGAR
U.S.
Securities and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Re: IMAC
Holdings, Inc.
Registration
Statement on Form S-3 (the “Registration Statement”)
Ladies
and Gentlemen:
On
behalf of IMAC Holdings, Inc., a Delaware corporation, we hereby submit in electronic format for filing with the U.S. Securities
and Exchange Commission (the “Commission”), pursuant to the Securities Act of 1933, as amended (the “Securities
Act”), and Rule 101(a)(1)(i) of Regulation S-T, one complete copy of IMAC’s Registration Statement on Form S-3 for
the registration of shares of common stock and other securities that IMAC may sell from time to time in one or more offerings
pursuant to Rule 415 under the Securities Act, of up to a total dollar amount of $30,000,000 on terms to be determined at the
time of sale.
Should
any member of the Commission’s staff have any questions concerning the Registration Statement or desire any further information
or clarification in respect of the Registration Statement, please do not hesitate to contact Jeffrey S. Ervin, Chief Executive
Officer of IMAC (tel.: (615) 473-8873), or me (tel.: (212) 451-2234).
Very
truly yours,
/s/
Spencer G. Feldman
Spencer
G. Feldman
Enclosures
cc:
Mr.
Jeffrey S. Ervin