May 18, 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:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, CareMax, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effectiveness of its Registration Statement on Form S-1 (File No. 333-264654), filed with the U.S. Securities and Exchange Commission on May 4, 2022 (the “Registration Statement”), as amended by Amendment No. 1 to the Registration Statement, dated May 17, 2022, to 5:00 p.m., Eastern time, on May 18, 2022, or as soon as possible thereafter.
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
