August 20, 2019

 

VIA EMAIL AND EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Paul Fischer, Esq.,
	Division of Corporation Finance

 

	Re:	IMAC Holdings, Inc.
		Registration Statement on Form S-1 (No. 333-232820)

 

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 Wednesday, August 21, 2019, 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

 

August 20, 2019

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Paul Fischer, Esq.,
	Division of Corporation Finance

 

	Re:	IMAC Holdings, Inc.
		Registration Statement on Form S-1 (No. 333-232820)

 

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 Wednesday, August 21, 2019, or as soon as possible thereafter.

 

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