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SEC Comment Letter 0000000000-24-008840 to Vivos Therapeutics, Inc. (VVOS)

Vivos Therapeutics, Inc.
Date: Aug. 2, 2024 · CIK: 0001716166 · Accession: 0000000000-24-008840

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File numbers found in text: 333-281090

Date
August 2, 2024
Author
R. Kirk Huntsman
Form
UPLOAD
Company
Vivos Therapeutics, Inc.

Letter

August 2, 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-3 Filed July 30, 2024 File No. 333-281090 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 Sawicki at 202-551-7153 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Lawrence Rosenbloom, Esq.

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August 2, 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-3
Filed July 30, 2024
File No. 333-281090
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 Sawicki at 202-551-7153 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Lawrence Rosenbloom, Esq.