UNITED STATES
                                 SECURITIES AND EXCHANGE COMMISSION
                                             WASHINGTON, D.C. 20549


     DIVISION OF
CORPORATION FINANCE


                                                             June 16, 2020

  Via E-Mail

  Peter G. Smith
  Kramer Levin Nafatlis & Frankel LLP
  1177 Avenue of the Americas
  New York, New York 10036

          Re:     First Choice Healthcare Solutions, Inc.
                  PREC14A filed on June 15, 2020
                  Filed by VIA Acquisition Corporation et al.
                  File No. 0-53012

  Dear Mr. Smith:

         The staff in the Office of Mergers and Acquisitions in the Division of
Corporation
  Finance has reviewed the revised proxy statement listed above. Our comments
follow. All
  defined terms used here have the same meaning as in your filing.

  PREC14A filed on June 15, 2020 - General

  1. Please update the proxy statement to reflect recent developments such as
the bankruptcy
     filing by First Choice.

  2. We reissue comment 8 in our comment letter dated June 12, 2020. Please
include a
     Background or other section in the proxy statement that details the
history (if any) between
     any participant and First Choice leading up to this proxy contest,
including a summary of the
     contacts between these parties and the court action that resulted in the
2020 Annual Meeting
     being held.

  3. Refer to comment 9 in our June 12, 2020 comment letter. We note the
responsive changes to
     the revised preliminary proxy statement, including on page 1, about the
number of directors
     to be elected at the June 5, 2020 Annual Meeting. However, the Notice of
Annual Meeting
     posted on First Choice's Web site describes the business to be transacted
at the meeting as
     follows: "to elect three (3) directors to hold office until the 2021
annual meeting..." This
     contradicts your disclosure indicating that five directors will be
elected. Please advise or
     revise.

  4. See our last comment above. Your proxy statement indicates that you do not
oppose one of
     the Company's nominees, Mr. James Renna, and consequently have nominated
four
     nominees for what you believe to be five director positions. However, if
only three directors
 Peter G. Smith, Esq.
Kramer Levin Naftalis & Frankel LLP
June 16, 2020
Page 2

   are to be elected, your disclosure that you do not oppose one Company
nominee becomes
   unclear. Please revise or advise.

Certain Information Regarding the Participants, page 10

5. Refer to the disclosure in the first sentence on page 11 which states that
neither VIA nor
   other participants in this solicitation own any securities of First Choice.
This contradicts
   disclosure elsewhere in the proxy statement regarding shares held by them.
Please revise or
   advise.

Who are the Nominees?, page 14

6. Your disclosure states that "[y]ou can only vote for the Company's director
nominees by
   executing and returning a proxy card provided by the Company." However, the
Company
   has not filed a proxy statement in connection with the 2020 Annual Meeting
and does not
   appear to be soliciting proxies. Please revise or advise.

        We remind you that the filing persons are responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please direct any questions to me at (202) 551-3263.


                                                            Sincerely,

                                                            /s/ Christina Chalk

                                                            Christina Chalk
                                                            Senior Special
Counsel
                                                            Office of Mergers
and Acquisitions