Correspondence 0001493152-24-028885 from IMAC Holdings, Inc. (BACK) (CIK 0001729944) (BACK)
IMAC Holdings, Inc. (BACK) (CIK 0001729944)
Date: July 24, 2024 · CIK: 0001729944 · Accession: 0001493152-24-028885
AI Filing Summary & Sentiment
File numbers found in text: 001-38797
Referenced dates: July 11, 2024
Letter
VIA EDGAR AND EMAIL Division of Corporation Finance, Office of Industrial Applications and Services Attention: Juan Grana Re: IMAC Holdings, Inc. Preliminary Proxy Statement on Schedule 14A Response dated June 25, 2024 File No. 001-38797
Dear Mr. Grana and Ms. Park:
This letter sets forth the response of IMAC Holdings, Inc. (“IMAC” or the “Company”) to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in your letter dated July 11, 2024 (the “Comment Letter”), with respect to the above-captioned Preliminary Proxy Statement on Schedule 14A (the “Proxy Statement”). We have included your comments in italics for reference.
Preliminary Proxy Statement on Schedule 14A filed June 6, 2024
General
1. We note your response to prior comment 1. While we do not have any further comments at this time regarding your response, please confirm your understanding that our decision not to issue additional comments should not be interpreted to mean that we either agree or disagree with your analysis or response with respect to this matter.
RESPONSE: We hereby confirm our understanding that the Staff’s decision not to issue additional comments should not be interpreted to mean that the Staff either agrees or disagrees with our analysis or response with respect to this matter.
Securities and Exchange Commission
July 23, 2024
Page
If you require any further information or have additional questions, please contact me at (818) 613-0151 or our counsel, Carol W. Sherman of Kelley Drye & Warren LLP, at (212) 808-5038.
Sincerely,
/s/
Faith Zaslavsky
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CORRESP
1
filename1.htm
July
23, 2024
VIA
EDGAR AND EMAIL
U.S.
Securities and Exchange Commission
Division
of Corporation Finance, Office of Industrial Applications and Services
100
F Street, NE
Washington,
D.C. 20549
Attention:
Juan
Grana
Jane
Park
Re:
IMAC
Holdings, Inc.
Preliminary
Proxy Statement on Schedule 14A
Response
dated June 25, 2024
File
No. 001-38797
Dear
Mr. Grana and Ms. Park:
This
letter sets forth the response of IMAC Holdings, Inc. (“IMAC” or the “Company”) to the comments of the staff
(the “Staff”) of the Securities and Exchange Commission (the “Commission”) in your letter dated July 11, 2024
(the “Comment Letter”), with respect to the above-captioned Preliminary Proxy Statement on Schedule 14A (the “Proxy
Statement”). We have included your comments in italics for reference.
Preliminary
Proxy Statement on Schedule 14A filed June 6, 2024
General
1.
We note your response to prior comment 1. While we do not have any further comments at this time regarding your response, please confirm
your understanding that our decision not to issue additional comments should not be interpreted to mean that we either agree or disagree
with your analysis or response with respect to this matter.
RESPONSE:
We hereby confirm our understanding that the Staff’s decision not to issue additional comments should not be interpreted to mean
that the Staff either agrees or disagrees with our analysis or response with respect to this matter.
Securities
and Exchange Commission
July
23, 2024
Page
2
If
you require any further information or have additional questions, please contact me at (818) 613-0151 or our counsel, Carol W. Sherman
of Kelley Drye & Warren LLP, at (212) 808-5038.
Sincerely,
/s/
Faith Zaslavsky
Faith
Zaslavsky
Chief
Executive Officer
cc: Carol
W. Sherman