VANTAGE HEALTH

February 2, 2011

THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Attn: Mr. Ronald E. Alper
Division of Corporate Finance
Mail Stop 7010
100 F. Street NE
Washington, D.C. 20549-7010

Re: Vantage Health
    Registration Statement on Form S-1
    File No. 333-168930

Dear Mr. Krug,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vantage Heath
(the  "Company")  hereby  requests  acceleration  of the  effective  date of its
Registration  Statement  on Form S-1/A to 5:00 PM EST Eastern  Standard  Time on
February 3, 2010, or as soon thereafter as is practicable.

The Company acknowledges the following:

     *    Should the  Commission  or the staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     *    The  action  of  the  Commission  or the  staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     *    The Company  may not assert  staff  comments  and the  declaration  of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.

Thank you for your assistance.  Please call with any questions.

Vantage Health


By: /s/ Lisa Ramakrishnan
   ---------------------------------
   Lisa Ramakrishnan
   Chief Executive Officer