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                               October 4, 2023

       Timothy Pickett
       Chief Executive Officer
       Kindly MD, Inc.
       230 W 400 South
       Suite 201
       Salt Lake City, UT 84104

                                                        Re: Kindly MD, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed September 20,
2023
                                                            File No. 333-274606

       Dear Timothy Pickett:

                                                        We have reviewed your
registration statement and have the following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Registration Statement on Form S-1 filed September 20, 2023

       Management, page 47

   1.                                                   For each of your
director nominees, please briefly discuss the specific experience,
                                                        qualifications,
attributes or skills that led to the conclusion that such person should serve
                                                        as a director of the
Company. Please refer to Item 401(e) of Regulation S-K.
       General

   2.                                                   We note that Section
11.01 of your ByLaws provide that "to the fullest extent permitted
                                                        by law, and unless the
Corporation, pursuant to a resolution adopted by a majority of the
                                                        Board of Directors,
consents in writing to the selection of an alternative forum, the
                                                        appropriate state and
federal courts located within Salt Lake County, Utah, shall be the
                                                        sole and exclusive
forum for (a) any derivative action or proceeding brought in the name
                                                        or right of the
Corporation or on its behalf, (b) any action asserting a claim for breach of
                                                        any fiduciary duty owed
by any director, officer, employee or agent of the Corporation to
 Timothy Pickett
Kindly MD, Inc.
October 4, 2023
Page 2
       the Corporation or the Corporation   s stockholders, (c) any action
arising or asserting a
       claim arising pursuant to any provision of the Utah or any provision of
the Articles of
       Incorporation or these Bylaws, or (d) any action asserting a claim
governed by the internal
       affairs doctrine, in each such case subject to such court having
personal jurisdiction over
       the indispensable parties named as defendants therein. Any person or
entity purchasing or
       otherwise acquiring any interest in shares of capital stock of the
Corporation shall be
       deemed to have notice of and consented to the provisions of this Section
11.01." Please
       disclose whether this provision applies to actions arising under the
Securities Act or
       Exchange Act. If so, please also state that there is uncertainty as to
whether a court would
       enforce such provision. If the provision applies to Securities Act
claims, please also state
       that investors cannot waive compliance with the federal securities laws
and the rules and
       regulations thereunder. In that regard, we note that Section 22 of the
Securities Act creates
       concurrent jurisdiction for federal and state courts over all suits
brought to enforce any
       duty or liability created by the Securities Act or the rules. If this
provision does not apply
       to actions arising under the Securities Act or Exchange Act, please also
ensure that the
       exclusive forum provision in the governing documents states this
clearly, or tell us how
       you will inform investors in future filings that the provision does not
apply to any actions
       arising under the Securities Act or Exchange Act.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Julie Sherman at 202-551-3640 or Al Pavot at 202-551-3738
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Conlon Danberg at 202-551-4466 or Lauren Nguyen at 202-551-3642 with any other
questions.



                                                              Sincerely,

FirstName LastNameTimothy Pickett                             Division of
Corporation Finance
                                                              Office of
Industrial Applications and
Comapany NameKindly MD, Inc.
                                                              Services
October 4, 2023 Page 2
cc:       Callie Tempest Jones, Esq.
FirstName LastName