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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

AI Filing Summary & Sentiment

File numbers found in text: 333-268184

Date
May 10, 2024
Author
By
Form
CORRESP
Company
VSEE HEALTH, INC. (VSEE, VSEEW) (CIK 0001864531)

Letter

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.

Show Raw Text
CORRESP
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filename1.htm

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