SEC Comment Letter 0000000000-23-001261 to Assure Holdings Corp. (IONM) (CIK 0001798270)
Assure Holdings Corp. (IONM) (CIK 0001798270)
Date: Feb. 7, 2023 · CIK: 0001798270 · Accession: 0000000000-23-001261
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File numbers found in text: 333-269438
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United States securities and exchange commission logo
February 7, 2023
John Farlinger
Chief Executive Officer
Assure Holdings Corp.
7887 East Belleview Avenue, Suite 500
Denver, Colorado 80111
Re:Assure Holdings Corp.
Registration Statement on Form S-1
Filed January 27, 2023
File No. 333-269438
Dear John Farlinger:
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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Jason K. Brenkert