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                           February 18, 2021

       Wallace D. Ruiz
       Chief Financial Officer
       Inuvo, Inc.
       500 President Clinton Boulevard
       Suite 300
       Little Rock, AR 72201

                                                        Re: Inuvo, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed February 12,
2021
                                                            File No. 333-253018

       Dear Mr. Ruiz:

              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
Katherine Bagley at (202) 551-2545 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Jeremy D. Siegfried