TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 17, 2024 Justin Schreiber Chief Executive Officer LifeMD, Inc. 236 Fifth Avenue, Suite 400 New York, NY 10001 Re: LifeMD, Inc. Registration Statement on Form S-3 Filed June 7, 2024 File No. 333-280033 Dear Justin Schreiber: 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Cam Hoang, Esq.