Viveon Health Acquisition Corp.
Gibson, Deal & Fletcher, PC
Spalding Exchange
3953 Holcomb Bridge Road, Suite 200
Norcross, GA 30092
November 14, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Daniel Crawford |
| Christine Westbrook |
| RE: | Viveon Health Acquisition Corp. Amendment No. 3 to Registration Statement on Form S-4 Filed November 14, 2022 File No. 333- 266123 (the “Registration Statement”) |
Dear Mr. Crawford and Ms. Westbrook:
Viveon Health Acquisition Corp. hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that the Registration Statement will become effective as of 4:00 p.m. on November 14, 2022 or as soon thereafter as practicable.
| Very truly yours, | ||
| VIVEON HEALTH ACQUISITION CORP | ||
| By: | /s/ Jagi Gill | |
| Name: Jagi Gill | ||
| Title: Chief Executive Officer | ||
