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                              August 14, 2023

       Timothy Pickett
       Chief Executive Officer
       Kindly MD, Inc.
       230 W 400 South
       Suite 201
       Salt Lake City, UT 84104

                                                        Re: Kindly MD, Inc.
                                                            Amendment No. 2 to
Draft Registration Statement on Form S-1
                                                            Submitted July 26,
2023
                                                            CIK No. 0001946573

       Dear Timothy Pickett:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 2 to Draft Registration Statement on Form S-1

       Plan of Operation , page 35

   1.                                                   We note your response
to previous comment 13 and re-issue the comment in part. In your
                                                        description of your
2023 operational plan, you note that "[a]t present, [y]our operations
                                                        are solely based in
Utah and [you] have not currently targeted or planned specific
                                                        expansion into other
states." However, your disclosure also states that you "hope to be
                                                        able to enter four new
markets in the twelve calendar months following the closing of the
                                                        Offering." We also note
that your Growth Strategy section on page 5 of the Prospectus
                                                        states that "[t]he
markets that [you] intend to explore and evaluate include North Carolina,
                                                        Texas, Florida,
Pennsylvania, among further expansion in Utah." Please reconcile your
 Timothy Pickett
Kindly MD, Inc.
August 14, 2023
Page 2
      disclosure regarding your twelve calendar month timeline and intended
exploration of
      those specific markets with your statement that you have not currently
targeted or planned
      specific expansion into other states.
Government Regulation, page 42

2.    We note your response to previous comment 13 and we refer you to our
comment
      above. We note your current growth plans and your disclosure that you
hope to be able to
      enter four new markets in the twelve calendar months following the
closing of the
      Offering. Please revise to clarify your disclosures and include the
appropriate regulatory
      disclosures in this section if you elect to include disclosures regarding
your entry into the
      new four markets. As appropriate, revise to include risk factor
disclosures regarding the
      uncertainty of entering into these markers.
       You may contact Julie Sherman at 202-551-3640 or Al Pavot at
202-551-3738 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Conlon Danberg at 202-551-4466 or Lauren Nguyen at 202-551-3642 with
any other
questions.



                                                             Sincerely,

FirstName LastNameTimothy Pickett                            Division of
Corporation Finance
                                                             Office of
Industrial Applications and
Comapany NameKindly MD, Inc.
                                                             Services
August 14, 2023 Page 2
cc:       Callie Tempest Jones, Esq.
FirstName LastName