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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

AI Filing Summary & Sentiment

File numbers found in text: 333-271193

Date
April 17, 2023
Author
/s/ Samuel J. Meckey
Form
CORRESP
Company
UpHealth, Inc. (UPHL) (CIK 0001770141)

Letter

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

Show Raw Text
CORRESP
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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