April 2, 2020

 

VIA EMAIL AND EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Irene Paik, Esq., Attorney Advisor
	Division of Corporation Finance

 

	Re:	IMAC Holdings, Inc.
		Registration Statement on Form S-3 (No. 333-237455)

 

Ladies and Gentlemen:

 

On behalf of IMAC Holdings, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 3:00 p.m., Eastern time, on Friday, April 3, 2020, or as soon as possible thereafter.

 

Please advise the undersigned of the effectiveness of the Registration Statement.

 

	Very truly yours,
	/s/ Spencer G. Feldman
	Spencer G. Feldman

 

cc:	Mr. Jeffrey S. Ervin

 

 

 

IMAC HOLDINGS, INC.
1605 Westgate Circle
Brentwood, Tennessee 37027

 

April 2, 2020

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Irene Paik, Esq., Attorney Advisor
	Division of Corporation Finance

 

	Re:	IMAC Holdings, Inc.
		Registration Statement on Form S-3 (No. 333-237455)

 

Ladies and Gentlemen:

 

IMAC Holdings, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 3:00 p.m., Eastern time, on Friday, April 3, 2020, or as soon as possible thereafter.

 

	Very truly yours,
	IMAC HOLDINGS, INC.
	By:	/s/ Jeffrey S. Ervin
		Jeffrey S. Ervin
		Chief Executive Officer