ASSURE HOLDINGS CORP.
7887 East Belleview Avenue, Suite 500
Greenwood Village, Colorado 80111
February 4, 2022
Via EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Assure Holdings Corp. – Request for Acceleration |
| | Registration Statement on Form S-1/A Filed on December 30, 2021, as amended February 3, 2022 File No. 333-261946 |
Ladies and Gentlemen:
On behalf of Assure Holdings Corp., we hereby respectfully request that the Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1/A (No. 333-261946) to permit said Registration Statement to become effective at 4:00 p.m. Eastern time on February 8, 2022, or as soon thereafter as practicable.
Please contact the undersigned with any questions with respect to this request.
Very truly yours,
Assure Holdings Corp.
/s/ John Price
John Price
Chief Financial Officer