LMF ACQUISITION OPPORTUNITIES, INC.
1200 W. Platt Street, Suite 100
Tampa, Florida 33606
September 22, 2022
VIA EDGAR Correspondence
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Ms. Abby Adams
| Re: | Acceleration of Effective Date |
LMF Acquisition Opportunities, Inc.
Registration Statement on Form S-4 (File No. 333-264993)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), LMF Acquisition Opportunities, Inc. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective under the Securities Act at 4:00 p.m., Eastern Time, on Monday, September 26, 2022, or as soon thereafter as practicable.
The Registrant respectfully requests that you notify Mr. Curt Creely of Foley & Lardner LLP of such effectiveness by a telephone call to (813) 225-4122 or via email at ccreely@foley.com.
| Very truly yours, | ||
| LMF Acquisition Opportunities, Inc. | ||
| By: | /s/ Bruce M. Rodgers | |
| Bruce M. Rodgers | ||
| Chief Executive Officer and Chairman of the Board | ||
