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                               April 12, 2021

       Michael Racich
       Chief Financial Officer
       Jaws Acquisition Corp.
       1601 Washington Avenue, Suite 800
       Miami Beach, Florida 33139

                                                        Re: Jaws Acquisition
Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed April 2, 2021
                                                            File No. 333-252414

       Dear Mr. Racich:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, 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 comments apply 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 these comments, we may have additional comments.

       Amendment No. 2 to Registration Statement on Form S-4

       Cover Page

   1.                                                   We note your response
to prior comment 1 and updated disclosure and re-issue in part.
                                                        Please revise the
letter to shareholders to quantify the consideration to be paid in
                                                        connection with the
acquisition. In that regard, we note your disclosure on page 245
                                                        indicates that the
Seller and its equity holders will receive aggregate consideration with a
                                                        value equal to $3,522.7
million.
       Beneficial Ownership of Securities, page 294

   2.                                                   Please advise us why
Primary Care (ITC) Holdings, LLC does not appear in the post-
                                                        Business Combination
beneficial ownership table.
 Michael Racich
Jaws Acquisition Corp.
April 12, 2021
Page 2
Management of the Company following the Business Combination, page 356

3.    We note your response to prior comment 7 and re-issue. Your disclosure on
pages 124-25
      indicates that you will be a controlled company following the
consummation of the
      Business Combination. Please revise this section and the Summary, where
appropriate, to
      note that you will be a    controlled company    within the meaning of
NYSE listing
      standards and discuss whether you plan to utilize any of the exemptions
available to you.
        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 Michael Fay at 202-551-3812 or Angela Connell at
202-551-3426 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Alan Campbell at 202-551-4224 or Laura Crotty at 202-551-7614 with any
other
questions.



                                                           Sincerely,
FirstName LastNameMichael Racich
                                                           Division of
Corporation Finance
Comapany NameJaws Acquisition Corp.
                                                           Office of Life
Sciences
April 12, 2021 Page 2
cc:       Peter Seligson
FirstName LastName