July 13, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Ada D. Sarmento
| Re: | CareMax, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-257574 |
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. 333-257574), filed with the U.S. Securities and Exchange Commission on June 30, 2021, to 4:00 p.m., Eastern time, on July 15, 2021, 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 | ||
