Mitesco, Inc.

ITEM 1. BUSINESS This summary highlights selected information contained elsewhere in this filing and is qualified in its entirety by the more detailed information and financial statements included elsewhere in this report. It does not contain all the information that may be important to you and your investment decision. You should carefully read this entire filing, including the matters set forth under the sections titled “Risk Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and our financial statements and related notes. In this prospectus, unless context requires otherwise, references to “we,” “us,” “our,” or “the Company” refer to…

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ITEM 1A. RISK FACTORS RISK FACTORS Investing in our securities involves a high degree of risk. You should carefully consider the risks described below, as well as the other information in this prospectus, including our financial statements and the related notes and the section titled “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in this prospectus, before deciding whether to invest in our securities. The occurrence of any of the events or developments described below could harm our business, financial condition, results of operations and growth prospects. In such an event, the market price of our securities could decline, and you may lose all or…

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