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SEC Comment Letter 0000000000-23-013047 to Vivos Therapeutics, Inc. (VVOS)

Vivos Therapeutics, Inc.
Date: Nov. 30, 2023 · CIK: 0001716166 · Accession: 0000000000-23-013047

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File numbers found in text: 333-275726

Date
November 30, 2023
Author
R. Kirk Huntsman
Form
UPLOAD
Company
Vivos Therapeutics, Inc.

Letter

United States securities and exchange commission logo November 30, 2023 R. Kirk Huntsman Chief Executive Officer Vivos Therapeutics, Inc. 7921 Southpark Plaza, Suite 210 Littleton, CO 80120 Re:Vivos Therapeutics, Inc. Registration Statement on Form S-1 Filed November 22, 2023 File No. 333-275726 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 Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Lawrence A. Rosenbloom, Esq.

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United States securities and exchange commission logo
November 30, 2023
R. Kirk Huntsman
Chief Executive Officer
Vivos Therapeutics, Inc.
7921 Southpark Plaza, Suite 210
Littleton, CO 80120
Re:Vivos Therapeutics, Inc.
Registration Statement on Form S-1
Filed November 22, 2023
File No. 333-275726
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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Lawrence A. Rosenbloom, Esq.