May 16, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Abby Adams
Re: CareMax, Inc.
Registration Statement on Form S-1
File No. 333-264654
Ladies and Gentlemen:
CareMax, Inc., a Delaware corporation (the “Company”), hereby requests that the U. S. Securities and Exchange Commission take appropriate action to withdraw the acceleration request previously provided for the above-captioned Registration Statement on Form S-1 set forth in a letter dated May 12, 2022.
Please direct any questions regarding this filing to Joshua M. Samek, Esq. of DLA Piper LLP (US), legal counsel to the Company, at (305) 702-8880.
Very truly yours,
CareMax, Inc.
By: /s/ Kevin Wirges
Name: Kevin Wirges
Title: Executive Vice President, Chief Financial Officer and Treasurer
