TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 22, 2021 Steve Rubakh Chief Executive Officer Integrated Ventures, Inc. 73 Buck Road, Suite 2 Huntingdon Valley, PA 19006 Re: Integrated Ventures, Inc. Registration Statement on Form S-3 Filed March 11, 2021 File No. 333-254172 Dear Mr. Rubakh: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Donald Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services