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SEC Comment Letter 0000000000-25-001675 to Vivos Therapeutics, Inc. (VVOS)

Vivos Therapeutics, Inc.
Date: Feb. 13, 2025 · CIK: 0001716166 · Accession: 0000000000-25-001675

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File numbers found in text: 333-284834

Date
February 13, 2025
Author
Kirk Huntsman
Form
UPLOAD
Company
Vivos Therapeutics, Inc.

Letter

February 13, 2025 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-3 Filed February 11, 2025 File No. 333-284834 Dear 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 Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Lawrence A. Rosenbloom, Esq.

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February 13, 2025
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-3
Filed February 11, 2025
File No. 333-284834
Dear 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 Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Lawrence A. Rosenbloom, Esq.