INNOVAQOR, INC.
400 South Australian Avenue, Suite 800
West Palm Beach, Florida 33401
(561) 421-1905
July 31, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | InnovaQor, Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-273288 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, InnovaQor, 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 Wednesday, August 2, 2023, or as soon thereafter as is practicable.
Thank you for your courtesy and cooperation.
Sincerely,
| InnovaQor, Inc. | |
| /s/ Darrell L. Peterson | |
| Darrell L. Peterson | |
| Chief Executive Officer |
cc: Charli Gibbs-Tobler (Securities and Exchange Commission)