JOSEPH GUNNAR & CO., LLC
30 Broad Street, 11th Floor
New York, NY 10004
November 6, 2015
VIA EDGAR
Division of Corporation Finance
SECURITIES AND EXCHANGE COMMISSION
100 F Street, N.E.
Washington, DC 20549
Attention: Ron Alper
| Re: | American CareSource Holdings, Inc. |
| | Registration Statement on Form S-1; |
| | (SEC File No. 333-201947) |
Dear Mr. Alper:
Acting as representative to the several underwriters, we hereby join in the request of American CareSource Holdings, Inc. that the effective date of the above-captioned Registration Statement be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on November 10, 2015, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, we, acting as representative to the several underwriters, wish to advise you that, between October 22, 2015 and November 9, 2015, we distributed as many copies, as well as “E-red” copies of the Preliminary Prospectuses, dated October 21, 2015 and October 30, 2015 as appears to be reasonable to secure adequate distribution of the Preliminary Prospectuses.
We confirm that we are aware of our obligations under the Securities Act of 1933, as amended, and that we have and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, with respect to the distribution of Prospectuses. We have been informed by the other underwriters participating in the distribution of this offering that such persons have and will comply with Rule 15c2-8 with respect to the distribution of Prospectuses.
| Very Truly Yours, |
| | |
| By: | JOSEPH GUNNAR & CO., LLC |
| | |
| By: | /s/ Eric Lord |
| Name: | Eric Lord |
| Title: | Head of Investment Banking/Underwritings |
| | Global Equity Capital Markets |