Correspondence 0001193125-23-103646 from UpHealth, Inc. (UPHL) (CIK 0001770141)
UpHealth, Inc. (UPHL) (CIK 0001770141)
Date: April 17, 2023 · CIK: 0001770141 · Accession: 0001193125-23-103646
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File numbers found in text: 333-271193
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CORRESP 1 filename1.htm CORRESP UpHealth, Inc. 14000 S. Military Trail, Suite 203 Delray Beach, Florida 33484 April 17, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Benjamin Richie Re: UpHealth, Inc. Registration Statement on Form S-1 Filed April 7, 2023 File No. 333-271193 Ladies and Gentlemen: UpHealth, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (the “Registration Statement”), File No. 333-271193, to 5:00 p.m., Eastern Time, on Wednesday, April 19, 2023, or as soon thereafter as practicable. Please contact Jeffrey Selman of DLA Piper LLP (US), corporate counsel to the Company, at (415) 615-6095 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, /s/ Samuel J. Meckey Samuel J. Meckey Chief Executive Officer