Chardan Capital Markets, LLC
17 State Street, Suite 1600
New York, NY 10004
December 21, 2020
VIA EDGAR AND TELECOPY
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: David Link
| RE: | Viveon Health Acquisition Corp. (the “Company”) |
| Registration Statement on Form S-1, as amended | |
| (File No. 333-251112) (the “Registration Statement”) |
Dear Mr. Link:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for itself and the several underwriters, hereby joins in the request of Viveon Health Acquisition Corp. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. Eastern Time on December 22, 2020, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that approximately 582 copies of the Preliminary Prospectus dated December 4, 2020 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
* * *
[Signature Page Follows]
| Very truly yours, | |||
| CHARDAN CAPITAL MARKETS, LLC | |||
| as Representative of the Several Underwriters | |||
| By: | /s/ George Kaufman | ||
| Name: | George Kaufman | ||
| Title: | Managing Director | ||
