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Correspondence 0001493152-24-030269 from Vivos Therapeutics, Inc. (VVOS)

Vivos Therapeutics, Inc.
Date: Aug. 5, 2024 · CIK: 0001716166 · Accession: 0001493152-24-030269

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File numbers found in text: 333-281090

Date
Aug. 5, 2024
Author
Chief
Form
CORRESP
Company
Vivos Therapeutics, Inc.

Letter

VIA EDGAR Division of Corporation Finance Attention: Margaret Sawicki Re: Vivos Therapeutics, Inc. Registration Statement on Form S-3 File No. 333-281090 Filed July 30, 2024

Dear Ms. Sawicki:

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 so that it will become effective at 4:30 p.m. on Wednesday, August 7, 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

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CORRESP
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filename1.htm

Vivos
therapeautics, Inc.

7921
Southpark Plaza, Suite 210

Littleton,
Colorado 80120

August
5, 2024

VIA
EDGAR

U.S.
SECURITIES AND EXCHANGE COMMISSION

Division
of Corporation Finance

100
F Street, N.E.

Washington,
DC 20549

Attention:
Margaret Sawicki

    Re:
    Vivos
    Therapeutics, Inc.

    Registration
                                            Statement on Form S-3

    File
    No. 333-281090

    Filed
    July 30, 2024

Dear
Ms. Sawicki:

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 so that it will become effective at 4:30 p.m. on Wednesday,
August 7, 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