Vivos therapeautics, Inc.
7921 Southpark Plaza, Suite 210
Littleton, Colorado 80120
February 6, 2023
VIA EDGAR
U.S. SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Margaret Schwartz
| Re: | Vivos Therapeutics, Inc. | |
Registration Statement on Form S-1 File No. 333-269453 Filed January 30, 2023 |
Dear Ms. Schwartz:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vivos Therapeutics, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Wednesday, February 8, 2023 (the “Effective Time”). The Company hereby grants to Lawrence A. Rosenbloom, Esq. of Ellenoff Grossman & Schole LLP the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests for any potential deferral of the Effective Time.
| Very truly yours, | |
| /s/ R. Kirk Huntsman | |
| R. Kirk Huntsman | |
| Chief Executive Officer |
