ASSURE HOLDINGS CORP.
7887 East Belleview Avenue, Suite 500
Greenwood Village, Colorado 80111
May 10, 2023
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
Filed on January 27, 2023, Amended May 2, 2023 and May 10, 2023
File No. 333-269438
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 (No. 333-269438) to permit said Registration Statement to become effective at 4:00 p.m. Eastern time on May 11, 2023, 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 |
