0001493152-21-017441.txt : 20210820 0001493152-21-017441.hdr.sgml : 20210820 20210721161022 ACCESSION NUMBER: 0001493152-21-017441 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210721 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rennova Health, Inc. CENTRAL INDEX KEY: 0000931059 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-GENERAL MEDICAL & SURGICAL HOSPITALS, NEC [8062] 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

RENNOVA HEALTH, INC.

400 South Australian Avenue, Suite 800

West Palm Beach, Florida 33401

(561) 855-1626

July 21, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

	Re:	Rennova Health, Inc.
		Registration Statement on Form S-1
		File No. 333-252995

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Rennova Health, Inc. hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 5:00 p.m., Eastern Time, on Friday, July 23, 2021, or as soon thereafter as is practicable.

Thank you for your courtesy and cooperation.

Sincerely,

Rennova Health, Inc.

/s/ Seamus Lagan
Seamus Lagan
President and Chief Executive Officer

cc:		Nicholas Lamparksi (Securities and Exchange Commission)
		Lilyanna Peyser (Securities and Exchange Commission)