0001019687-16-006917.txt : 20160830 0001019687-16-006917.hdr.sgml : 20160830 20160712194535 ACCESSION NUMBER: 0001019687-16-006917 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160712 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rennova Health, Inc. CENTRAL INDEX KEY: 0000931059 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 680370244 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 S. AUSTRALIAN AVENUE, SUITE 800 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 BUSINESS PHONE: 561-855-1626 MAIL ADDRESS: STREET 1: 400 S. AUSTRALIAN AVENUE, SUITE 800 CITY: WEST PALM BEACH STATE: FL ZIP: 33401 FORMER COMPANY: FORMER CONFORMED NAME: CollabRx, Inc. DATE OF NAME CHANGE: 20120926 FORMER COMPANY: FORMER CONFORMED NAME: TEGAL CORP /DE/ DATE OF NAME CHANGE: 19950918 CORRESP 1 filename1.htm

July 12, 2016

VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

RE:	Rennova Health, Inc. (CIK 0000931059 ) (the “Company”)
	Registration Statement on Form S-1
	(File No. 333-211515) (the “Registration Statement”)

Ladies and Gentlemen:

Reference is made to that certain letter filed as correspondence by Joseph Gunnar & Co., LLC, as representative of the underwriters of the offering (the “Representative”), with the U.S. Securities and Exchange Commission via EDGAR on July 11, 2016, in which the Representative joined the Company’s request for the acceleration of the effective date of the above-referenced Registration Statement for Tuesday, July 12, 2016, at 5:00 p.m., ET, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. The Company is no longer requesting that such Registration Statement be declared effective at such time and the Representative hereby formally withdraws its request for acceleration of the effective date at such time.

Very truly yours,

JOSEPH GUNNAR & CO., LLC

By: /s/Eric Lord

Name: Eric Lord

Title: Head of Investment

Banking/Underwritings