Correspondence 0001104659-23-057929 from Assure Holdings Corp. (IONM) (CIK 0001798270)
Assure Holdings Corp. (IONM) (CIK 0001798270)
Date: May 10, 2023 · CIK: 0001798270 · Accession: 0001104659-23-057929
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File numbers found in text: 333-269438
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CORRESP
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ASSURE HOLDINGS CORP.
7887 East Belleview Avenue, Suite 500
Greenwood Village, Colorado 80111
May 10, 2023
Via EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Assure Holdings Corp. – Request for Acceleration
Registration Statement on Form S-1
Filed on January 27, 2023, Amended May 2, 2023
and May 10, 2023
File No. 333-269438
Ladies and Gentlemen:
On behalf of Assure Holdings
Corp., we hereby respectfully request that the Commission accelerate the effectiveness of the above-referenced Registration Statement
on Form S-1 (No. 333-269438) to permit said Registration Statement to become effective at 4:00 p.m. Eastern time on May 11, 2023, or as
soon thereafter as practicable.
Please contact the undersigned with any questions
with respect to this request.
Very truly yours,
Assure Holdings Corp.
/s/ John Price
John Price
Chief Financial Officer