Correspondence 0001493152-24-015830 from Vivos Therapeutics, Inc. (VVOS)
Vivos Therapeutics, Inc.
Date: April 24, 2024 · CIK: 0001716166 · Accession: 0001493152-24-015830
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File numbers found in text: 333-278564
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CORRESP
1
filename1.htm
Vivos
therapeautics, Inc.
7921
Southpark Plaza, Suite 210
Littleton,
Colorado 80120
April
24, 2024
VIA
EDGAR
U.S.
SECURITIES AND EXCHANGE COMMISSION
Division
of Corporation Finance
100
F Street, N.E.
Washington,
DC 20549
Attention:
Jane Park
Re:
Vivos
Therapeutics, Inc.
Registration
Statement on Form S-1
File
No. 333-278564
Filed
April 9, 2024, as amended
Dear
Mr. Richie:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Vivos Therapeutics, Inc. (the “Company”) hereby requests
acceleration of effectiveness of the above referenced Registration Statement, as amended, so that it will become effective at 4:30 p.m.
on Friday, April 26, 2024 (the “Effective Time”). The Company hereby grants to Lawrence A. Rosenbloom, Esq. of Ellenoff
Grossman & Schole LLP the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests
for any potential deferral of the Effective Time.
Very
truly yours,
/s/
R. Kirk Huntsman
R.
Kirk Huntsman
Chief
Executive Officer