Correspondence 0001104659-24-059504 from VSEE HEALTH, INC. (VSEE, VSEEW) (CIK 0001864531) (VSEE)
VSEE HEALTH, INC. (VSEE, VSEEW) (CIK 0001864531)
Date: May 9, 2024 · CIK: 0001864531 · Accession: 0001104659-24-059504
AI Filing Summary & Sentiment
File numbers found in text: 333-268184
Letter
VIA EDGAR Division of Corporate Finance Attention: Julie Sherman; Jeanne Baker; Juan Grana; Katherine Bagley Re: Digital Health Acquisition Corp. Amendment No. 8 to Registration Statement on Form S-4 File No. 333-268184 CIK No. 0001864531
Dear Julie Sherman; Jeanne Baker; Juan Grana; Katherine Bagley:
On behalf of our client, Digital Health Acquisition Corp. (the “Company”) and in connection with an oral comment we received from the staff of the Securities and Exchange Commission, we hereby confirm on behalf of the Company that the amount of $71,436 the Company withdrew from its trust account for tax payments in the year of 2023 was deducted from the accured interest thereon.
Should you or the staff have questions regarding the foregoing responses or additional comments please contact Thomas Poletti at 714.371.2501 or Veronica Lah at 310.312.4130.
Sincerely,
/s/ Thomas J. Poletti
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Thomas J. Poletti
Manatt, Phelps & Phillips, LLP
Direct Dial: (714) 371-2501
TPoletti@manatt.com
May 9, 2024
Client-Matter: 65537-032
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Julie Sherman; Jeanne Baker; Juan Grana; Katherine Bagley
Re:
Digital Health Acquisition Corp.
Amendment No. 8 to Registration Statement on Form S-4
File No. 333-268184
CIK No. 0001864531
Dear Julie Sherman; Jeanne Baker; Juan Grana; Katherine Bagley:
On behalf of our client, Digital
Health Acquisition Corp. (the “Company”) and in connection with an oral comment we received from the staff of the Securities
and Exchange Commission, we hereby confirm on behalf of the Company that the amount of $71,436 the Company withdrew from its trust account
for tax payments in the year of 2023 was deducted from the accured interest thereon.
Should you or the staff have
questions regarding the foregoing responses or additional comments please contact Thomas Poletti at 714.371.2501 or Veronica Lah at 310.312.4130.
Sincerely,
/s/ Thomas J. Poletti
Thomas J. Poletti
cc: Digital
Health Acquisition Corp.
Manatt, Phelps & Phillips,
LLP 695 Town Center Drive, 14th Floor, Costa Mesa, California 92626
Tel: 714.371.2500 Fax: 714.371.2550
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