United States securities and exchange commission logo January 6, 2022 John Farlinger Chief Executive Officer Assure Holdings Corp. 4600 South Ulster Street, Suite 1225 Denver, Colorado 80237 Re: Assure Holdings Corp. Registration Statement on Form S-1 Filed December 30, 2021 File No. 333-261946 Dear Mr. Farlinger: 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Jason K. Brenkert, Esq.