Vivos Therapeutics, Inc.
7921 Southpark Plaza, Suite 210
Littleton, Colorado 80120
September 8, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Vivos Therapeutics Inc. Registration Statement on Form S-3 Filed February 11, 2025 File No. 333-284834 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission 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. ET on Wednesday, September 10, 2025, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ R. Kirk Huntsman | |
| R. Kirk Huntsman | |
| Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |