SEC Comment Letter 0000000000-23-001158 to Vivos Therapeutics, Inc. (VVOS)
Vivos Therapeutics, Inc.
Date: Feb. 3, 2023 · CIK: 0001716166 · Accession: 0000000000-23-001158
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File numbers found in text: 333-269453
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United States securities and exchange commission logo
February 3, 2023
R. Kirk Huntsman
Chief Executive Officer
Vivos Therapeutics, Inc.
7921 Southpark Plaza, Suite 210
Littleton, Colorado 80120
Re:Vivos Therapeutics, Inc.
Registration Statement on Form S-1
File No. 333-269453
Filed January 30, 2023
Dear R. Kirk Huntsman:
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 Margaret Schwartz at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Lawrence A. Rosenblooml, Esq.