Correspondence 0001104659-24-059770 from VSEE HEALTH, INC. (VSEE, VSEEW) (CIK 0001864531) (VSEE)
VSEE HEALTH, INC. (VSEE, VSEEW) (CIK 0001864531)
Date: May 10, 2024 · CIK: 0001864531 · Accession: 0001104659-24-059770
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File numbers found in text: 333-268184
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CORRESP
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DIGITAL
HEALTH ACQUISITION CORP.
980 N Federal Hwy #304
Boca Raton, FL 33432
May 10, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re:
Digital Health Acquisition Corp.
Registration Statement on Form S-4, as amended (File No. 333-268184) (the “Registration Statement”)
Acceleration Request
Ladies and Gentlemen:
Digital Health Acquisition Corp. hereby requests
that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-4, as
amended, be accelerated to 4:30 p.m., Eastern Time, on May 13, 2024, or as soon thereafter as practicable.
Please notify Thomas Poletti at (714) 371-2501
or Veronica Lah at (310) 312-4130 of Manatt, Phelps & Phillips, LLP as soon as possible as to the time the Registration Statement
has been declared effective pursuant to this acceleration request. We appreciate your assistance and cooperation in this matter.
Sincerely,
DIGITAL HEALTH ACQUISITION CORP.
By:
/s/ Scott Wolf
Name:
Scott Wolf
Title:
Chief Executive Officer