United States securities and exchange commission logo





                              October 23, 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. 1 to
Registration Statement on Form S-1
                                                            Filed October 11,
2023
                                                            File No. 333-274606

       Dear Timothy Pickett:

            We have reviewed your amended registration statement and have the
following
       comment(s).

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our October 4, 2023
letter.

       Amendment No. 1 to Form S-1 filed October 11, 2023

       Summary of Financial Information, page 9

   1.                                                   Please revise here and
on page 27 to explain what the Pro Forma As Adjusted column
                                                        represents and how the
amounts presented were determined.
       Use of Proceeds, page 26

   2.                                                   Please tell us why you
present the Use of Proceeds based on percentage raised or revise
                                                        the table to reflect
the firm underwritten offering.
       General

   3.                                                   We note that you
included a resale prospectus for shares to be sold by the selling
 Timothy Pickett
Kindly MD, Inc.
October 23, 2023
Page 2
      shareholders. Revise to disclose the reasons why you have included the
resale prospectus
      when you disclose that "The selling stockholders have expressed an intent
not to sell stock
      concurrently with the initial public offering."
4.    We note your disclosure at page II-2. Please confirm that you have
included
      all information as to all securities sold within the past three years
which were not
      registered under the Securities Act. We note you were incorporated in
2019 and we were
      unable to locate disclosure related to the issuances to Sally Alicia LLC,
Gus Doodle LLC
      and Frank Stevens LLC. Please advise.
       Please 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
October 23, 2023 Page 2
cc:       Callie Tempest Jones, Esq.
FirstName LastName