0001096906-17-000683.txt : 20171127 0001096906-17-000683.hdr.sgml : 20171127 20171024125955 ACCESSION NUMBER: 0001096906-17-000683 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20171024 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DYNATRONICS CORP CENTRAL INDEX KEY: 0000720875 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 870398434 STATE OF INCORPORATION: UT FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7030 PARK CENTRE DRIVE STREET 2: BLDG D CITY: SALT LAKE CITY STATE: UT ZIP: 84121 BUSINESS PHONE: 8015687000 MAIL ADDRESS: STREET 1: 7030 PARK CENTER DR CITY: SALT LAKE CITY STATE: UT ZIP: 84121 FORMER COMPANY: FORMER CONFORMED NAME: DYNATRONICS LASER CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

October 24, 2017

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

Attention: Tim Buchmiller, Esq.

RE: Dynatronics Corporation

Registration Statement on Form S-3

File No. 333-220959

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Dear Mr. Buchmiller:

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. 333-220959), as amended October 24, 2017 (the "Registration Statement"), so that it may become effective at 4:00 pm (EDT) Thursday, October 26, 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 and kpinegar@djplaw.com.

Sincerely yours,

Dynatronics Corporation

/s/ Kelvyn H. Cullimore

Kelvyn H. Cullimore,

President and Chief Executive Officer