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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

Date
April 24, 2024
Author
Chief
Form
CORRESP
Company
Vivos Therapeutics, Inc.

Letter

VIA EDGAR Division of Corporation Finance 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

Show Raw Text
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