TEXT-EXTRACT 2 filename2.txt February 13, 2020 Michael Porter Senior Vice President and Chief Financial Officer iMedia Brands, Inc. 6740 Shady Oak Road Eden Prairie, MN 55344-3433 Re: iMedia Brands, Inc. Form 10-K for the Fiscal Year Ended February 2, 2019 Filed March 29, 2019 File No. 001-37495 Dear Mr. Porter: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services