United States securities and exchange commission logo





                         May 12, 2022

       Kevin Wirges
       Chief Financial Officer
       CareMax, Inc.
       1000 NW 57 Court, Suite 400
       Miami, Florida 33126

                                                        Re: CareMax, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed May 4, 2022
                                                            File No. 333-264654

       Dear Mr. Wirges:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Abby
Adams at (202) 551-6902 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Life Sciences
       cc:                                              Joshua M. Samek, Esq.