Mitesco, Inc.
601 Carlson Parkway
Suite 1050
Minnetonka, MN 55305
(844) 383-8689
April 29, 2021
VIA EDGAR
United States Securities
and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sonia Bednarowski
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Re: |
Mitesco, Inc. |
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Registration Statement on Form S-1 |
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File No: 333-255522 |
Ladies and Gentlemen:
Mitesco, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-255522), to become effective on Monday, May 3, 2021 at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.
The Registrant hereby authorizes its counsel, Leslie Marlow, Esq. or Hank Gracin, Esq. of Gracin & Marlow, LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 496-2223 or (516) 457-4238 or Mr. Gracin at (561) 237-0804 with any questions you may have concerning this request, and please notify them when this request for acceleration has been granted.
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Very truly yours, |
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MITESCO, INC. |
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By: |
/s/ Lawrence Diamond |
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Name: |
Lawrence Diamond |
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Title: |
Chief Executive Officer |
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cc: |
Leslie Marlow, Esq., Gracin & Marlow, LLP |