SEC Comment Letter 0000000000-23-003792 to UpHealth, Inc. (UPHL) (CIK 0001770141)
UpHealth, Inc. (UPHL) (CIK 0001770141)
Date: April 17, 2023 · CIK: 0001770141 · Accession: 0000000000-23-003792
AI Filing Summary & Sentiment
File numbers found in text: 333-271193
Letter
United States securities and exchange commission logo April 17, 2023 Samuel J. Meckey Chief Executive Officer UpHealth, Inc. 14000 S. Military Trail , Suite 203 Delray Beach , Florida 33484 Re:UpHealth, Inc. Registration Statement on Form S-1 Filed April 7, 2023 File No. 333-271193 Dear Samuel J. Meckey: 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 Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Jeffrey C. Selman
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United States securities and exchange commission logo
April 17, 2023
Samuel J. Meckey
Chief Executive Officer
UpHealth, Inc.
14000 S. Military Trail , Suite 203
Delray Beach , Florida 33484
Re:UpHealth, Inc.
Registration Statement on Form S-1
Filed April 7, 2023
File No. 333-271193
Dear Samuel J. Meckey:
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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Jeffrey C. Selman