Item 5.03. Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year.

In conjunction with a potential listing of the Company's common stock on a senior exchange, to meet the requirements, on December 2, 2022, the Company's Board of Directors resolved to amend the Company's Bylaws to provide for a quorum of at least 33 1/3% for any meeting of the shareholders of common stock as provided by Nasdaq Rule 5620(c) (the "Amended Bylaws").

The foregoing description of the Amended Bylaws does not purport to be complete and is qualified in its entirety by reference to the Amended Bylaws, a copy which is filed as Exhibit 3.1, to this Current Report on Form 8-K and is incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.






(d) Exhibits



Exhibit No.   Description
3.1*            Amended and Restated Bylaws of
              Mitesco, Inc.
104           Cover Page Interactive Data File
              (embedded within the Inline XBRL
              document).




* Filed herewith.

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