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SEC Comment Letter 0000000000-24-004005 to Vivos Therapeutics, Inc. (VVOS)

Vivos Therapeutics, Inc.
Date: April 12, 2024 · CIK: 0001716166 · Accession: 0000000000-24-004005

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File numbers found in text: 333-278564

Date
April 12, 2024
Author
R. Kirk Huntsman
Form
UPLOAD
Company
Vivos Therapeutics, Inc.

Letter

United States securities and exchange commission logo April 12, 2024 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 Filed April 9, 2024 File No. 333-278564 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Lawrence Rosenbloom, Esq.

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United States securities and exchange commission logo
April 12, 2024
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
Filed April 9, 2024
File No. 333-278564
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 Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Lawrence Rosenbloom, Esq.