Vivos Therapeutics, Inc.
9137 S. Ridgeline Boulevard, Suite 135
Highlands Ranch, Colorado 80129
February 14, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Vivos Therapeutics Inc. | |
| Registration Statement on Form S-3 | ||
| Filed February 7, 2022 | ||
| File No. 333-262554 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Vivos Therapeutics, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on Monday, February 14, 2022, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ R. Kirk Huntsman | |
| R. Kirk Huntsman | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
