March 19, 2021

 

VIA EMAIL AND EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	David Gessert, Esq.
	Division of Corporation Finance

 

	Re:	IMAC Holdings, Inc.
		Registration Statement on Form S-1 (No. 333-254183)

 

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 4:30 p.m., Eastern time, on Monday, March 22, 2021, 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

 

March 19, 2021

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	David Gessert, Esq.
	Division of Corporation Finance

 

	Re:	IMAC Holdings, Inc.
		Registration Statement on Form S-1 (No. 333-254183)

 

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 4:30 p.m., Eastern time, on Monday, March 22, 2021, or as soon as possible thereafter.

 

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