CORRESP Filing
Vivos Therapeutics, Inc.
Date: Sept. 8, 2025 · CIK: 0001716166 · Accession: 0001641172-25-026884
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File numbers found in text: 333-284834
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CORRESP 1 filename1.htm Vivos Therapeutics, Inc. 7921 Southpark Plaza, Suite 210 Littleton, Colorado 80120 September 8, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Vivos Therapeutics Inc. Registration Statement on Form S-3 Filed February 11, 2025 File No. 333-284834 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Vivos Therapeutics, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on Wednesday, September 10, 2025, or as soon as thereafter practicable. Very truly yours, /s/ R. Kirk Huntsman R. Kirk Huntsman Chief Executive Officer cc: Ellenoff Grossman & Schole LLP