United States securities and exchange commission logo April 17, 2023 Samuel J. Meckey Chief Executive Officer UpHealth, Inc. 14000 S. Military Trail , Suite 203 Delray Beach , Florida 33484 Re: UpHealth, Inc. Registration Statement on Form S-1 Filed April 7, 2023 File No. 333-271193 Dear Samuel J. Meckey: 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 Benjamin Richie at 202-551-7857 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Jeffrey C. Selman