The Joint Corp.
16767 N. Perimeter Drive, Suite 240
Scottsdale, AZ 85260
November 18, 2015
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.; Mail Stop 4561
Washington, D.C. 20549
Attention: | Ms. Barbara C. Jacobs |
Assistant Director | |
Office of Information Technologies and Services |
Re: | The Joint Corp. |
Registration Statement on Form S-1, as amended | |
File No. 333-207632 |
Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, The Joint Corp. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1, File No. 333-207632, as amended (the “Registration Statement”), to 5:00 p.m., Eastern Time, on Thursday, November 19, 2015, or as soon thereafter as practicable.
In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges that:
· | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
· | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
· | the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact our counsel, Craig P. Colmar by telephone, at 312-922-1980 as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely, | |
John B. Richards | |
/s/ John B. Richards | |
Chief Executive Officer |
cc: | Mr. Craig P. Colmar (by e-mail) |
Mr. Edwin Kim (by e-mail) |