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SEC Comment Letter for VSEE HEALTH, (VSEE) — Jan 5, 2026

VSEE HEALTH, INC.
Date: Jan. 5, 2026 · CIK: 0001864531 · Accession: 0000000000-26-000042

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File numbers found in text: 333-292464

Date
January 5, 2026
Author
Division of
Form
UPLOAD
Company
VSEE HEALTH, INC.

Letter

Re: VSee Health, Inc. Registration Statement of Form S-1 Filed December 29, 2025 File No. 333-292464 Dear Milton Chen:

January 5, 2026

Milton Chen Co-Chief Executive Officer VSee Health, Inc. 980 N Federal Hwy Suite 304 Boca Raton , FL 33432

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 Robert Augustin at 202-551-8483 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: M. Ali Panjwani

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 5, 2026

Milton Chen
Co-Chief Executive Officer
VSee Health, Inc.
980 N Federal Hwy
Suite 304
Boca Raton , FL 33432

 Re: VSee Health, Inc.
 Registration Statement of Form S-1
 Filed December 29, 2025
 File No. 333-292464
Dear Milton Chen:

 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 Robert Augustin at 202-551-8483 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and
 Services
cc: M. Ali Panjwani
</TEXT>
</DOCUMENT>