0001104659-21-020820.txt : 20210315 0001104659-21-020820.hdr.sgml : 20210315 20210211172139 ACCESSION NUMBER: 0001104659-21-020820 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210211 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Assure Holdings Corp. CENTRAL INDEX KEY: 0001798270 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 822726719 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4600 SOUTH ULSTER STREET STREET 2: SUITE 1225 CITY: DENVER STATE: CO ZIP: 80237 BUSINESS PHONE: 720-287-3039 MAIL ADDRESS: STREET 1: 4600 SOUTH ULSTER STREET STREET 2: SUITE 1225 CITY: DENVER STATE: CO ZIP: 80237 CORRESP 1 filename1.htm

Assure Holdings Corp.
4600 South Ulster Street, Suite 1225
Denver, Colorado 80237

February 11, 2021

Division of Corporation Finance

Office of Life Sciences

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Assure Holdings Corp.
Registration Statement on Form S-1
Filed December 30, 2020, as amended
File No. 333-251829

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Assure Holdings Corp. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of the above-referenced Registration Statement (the “Registration Statement”) to February 12, 2021 at 4:00 p.m. (Eastern) or as soon thereafter as is practicable.

The Company also requests the Commission confirm the effective date and time of the Registration Statement in writing.

	Sincerely,

	Assure Holdings Corp.

	/s/ John Farlinger
	John Farlinger
	Chief Executive Officer

cc: Kenneth Sam, Dorsey & Whitney LLP