April 24, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Brian Soares
RE: Dynatronics Corporation
Registration Statement on Form S-3
File No. 333-217322
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Dear Mr. Soares:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Dynatronics Corporation (the "Registrant") hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-217322), as amended (the "Registration Statement"), so that it may become effective at 4:00 p.m., EST, Monday, April 24, 2017, or as soon as practicable thereafter. There are no underwriters of the issuance of the securities being registered.
We request that we be notified of such effectiveness by a telephone call to our outside counsel, Wayne Swan or Kevin Pinegar, of the law firm Durham, Jones & Pinegar, P.C., at (801) 415-3000. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such Registration Statement be sent to our outside counsel via facsimile at (801) 415-3500, or by email: wswan@djplaw.com.
Sincerely yours,
Dynatronics Corporation
/s/ Kelvyn H. Cullimore
President and Chief Executive Officer
