TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 15, 2021 Justin Schreiber Chief Executive Officer LifeMD, Inc. 800 Third Avenue, Suite 2800 New York, NY 10022 Re: LifeMD, Inc. Registration Statement on Form S-3 Filed June 8, 2021 File No. 333-256911 Dear Mr. Schreiber: 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 Ada D. Sarmento at 202-551-3798 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Anthony J. Marsico, Esq.