United States securities and exchange commission logo





                             April 14, 2021

       Greg Simon
       Chief Executive Officer and Chief Financial Officer
       Intelligent Medicine Acquisition Corp.
       9001 Burdette Rd.
       Bethesda, MD 20817

                                                        Re: Intelligent
Medicine Acquisition Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted March 19,
2021
                                                            CIK No. 0001850051

       Dear Mr. Simon:

              We have reviewed your draft registration statement and have the
following comment. In
       our comment, we may ask you to provide us with information so we may
better understand your
       disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to this
comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1 filed March 19, 2021

       Risk Factors
       The grant of registration rights to our sponsor may make it more
difficult to complete our initial
       business combination, page 66

   1.                                                   Revise this risk factor
to make clear that the founder shares may become transferable
                                                        earlier than one year
following a business combination if the company's shares trade for a
                                                        relatively small
premium ($12.00) to your initial public offering price ($10.00) thereby
                                                        enhancing the potential
dilution to your public shareholders.

               You may contact Joseph Cascarano, Staff Accountant, at
202-551-3376 or Robert
       Littlepage, Accounting Branch Chief, at 202-551-3361 if you have
questions regarding
 Greg Simon
Intelligent Medicine Acquisition Corp.
April 14, 2021
Page 2

comments on the financial statements and related matters. Please contact Folake
Ayoola, Senior
Counsel, at 202-551-3673 or Larry Spirgel, Office Chief, at 202-551-3815 with
any other
questions.



                                                          Sincerely,
FirstName LastNameGreg Simon
                                                          Division of
Corporation Finance
Comapany NameIntelligent Medicine Acquisition Corp.
                                                          Office of Technology
April 14, 2021 Page 2
cc:       Will Burns
FirstName LastName