CORRESP 1 filename1.htm

Acceleration

Inuvo, Inc.

15550 Lightwave Drive, Suite 300

Clearwater, Florida 33760

Telephone: (727) 324-0046

                                January  25, 2012

‘CORRESP’

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Inuvo, Inc. (the “Company”)

Registration Statement on Form S-4

File No. 333-177983

Ladies and Gentlemen:

The undersigned registrant hereby requests acceleration of the effective date of the above-captioned Registration Statement to Friday, January 27, 2012 at 9:00 a.m., Eastern time, or as soon thereafter as is practicable.

The undersigned registrant acknowledges that:

• Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

• The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The undersigned also acknowledges to the staff its awareness of its responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934, as amended.

Very truly yours,

/s/ Wallace D. Ruiz

Wallace D. Ruiz, Chief Financial Officer