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                           August 9, 2021

       Monty Wageman
       Chief Financial Officer
       iMedia Brands, Inc.
       6740 Shady Oak Road
       Eden Prairie, MN 55344-3433

                                                        Re: iMedia Brands, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed August 5,
2021
                                                            File No. 333-258519

       Dear Mr. Wageman:

              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 Stacey
Peikin at 202-551-6223 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services