VIVOS THERAPEUTICS, INC.
7921 Southpark Plaza, Suite 210
Littleton, Colorado 80120
January 29, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
| Re: | Vivos Therapeutics, Inc. |
| Registration Statement on Form S-1, as amended | |
File No. 333-284399 Attention: Conlon Danberg |
Dear Mr. Danberg:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vivos Therapeutics, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on Thursday, January 30, 2025, or as soon as practicable thereafter.
| Very truly yours, | |
| /s/ Bradford Amman | |
| Bradford Amman | |
| Chief Financial Officer |
cc: Ellenoff Grossman & Schole LLP