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                            December 28, 2020

       William Johns
       Chief Executive Officer
       Healthcare Capital Corp.
       301 North Market Street, Suite 1414
       Wilmington, DE 19801

                                                        Re: Healthcare Capital
Corp.
                                                            Registration
Statement on Form S-1
                                                            Filed December 21,
2020
                                                            File No. 333-251527

       Dear Mr. Johns:

              We have reviewed your registration statement and have the
following comment. In our
       comment, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Form S-1

       General

   1.                                                   We note your disclosure
regarding Value Base Mergers & Acquisitions Ltd. Please
                                                        disclose in the filing
how Value Base and your board advisors plan to assist you in the
                                                        completion of the
offering and assist you in sourcing and negotiating with potential
                                                        business combination
targets. Also describe how your advisors will fulfill some of the
                                                        same functions as your
board members and how working with Value Base
                                                        would reduce
uncertainties with raising additional private capital. Please provide
                                                        appropriate disclosure
required under Item 508 of Regulation S-K, including the terms of
                                                        any material agreement
or compensation, or advise.
 William Johns
Healthcare Capital Corp.
December 28, 2020
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Brigitte Lippmann at 202-551-3713 or Pam Howell at 202-551-3357 with
any other
questions.



                                                           Sincerely,
FirstName LastNameWilliam Johns
                                                           Division of
Corporation Finance
Comapany NameHealthcare Capital Corp.
                                                           Office of Real
Estate & Construction
December 28, 2020 Page 2
cc:       Tamar Donikyan, Esq.
FirstName LastName