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Correspondence 0001213900-22-071900 from Viveon Health Acquisition Corp. (CIK 0001823857)

Viveon Health Acquisition Corp. (CIK 0001823857)
Date: Nov. 14, 2022 · CIK: 0001823857 · Accession: 0001213900-22-071900

AI Filing Summary & Sentiment

Date
November 14, 2022
Author
Not clearly detected
Form
CORRESP
Company
Viveon Health Acquisition Corp. (CIK 0001823857)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences RE: Viveon Health Acquisition Corp. Amendment No. 3 to Registration Statement on Form S-4 Filed November 14, 2022 File No. 333- 266123 (the “Registration Statement”)

Dear Mr. Crawford and Ms. Westbrook:

Viveon Health Acquisition Corp. hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that the Registration Statement will become effective as of 4:00 p.m. on November 14, 2022 or as soon thereafter as practicable.

Very truly yours,
VIVEON HEALTH ACQUISITION CORP

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CORRESP
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Viveon Health Acquisition Corp.

Gibson, Deal & Fletcher, PC

Spalding Exchange

3953 Holcomb Bridge Road, Suite 200

Norcross, GA 30092

November 14, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Life Sciences

100 F Street, N.E.

Washington, D.C. 20549

  Attn:
  Daniel Crawford

  Christine Westbrook

 RE: Viveon Health Acquisition Corp.

Amendment No. 3 to Registration Statement on Form S-4

Filed November 14, 2022

File No. 333- 266123 (the “Registration Statement”)

Dear Mr. Crawford and Ms. Westbrook:

Viveon Health Acquisition
Corp. hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration
of effectiveness of the Registration Statement so that the Registration Statement will become effective as of 4:00 p.m. on November 14,
2022 or as soon thereafter as practicable.

    Very truly yours,

    VIVEON HEALTH ACQUISITION CORP

    By:
    /s/ Jagi Gill

    Name: Jagi Gill

    Title: Chief Executive Officer