August 14, 2024

Imoigele Aisiku
Co-Chief Executive Officer
VSEE HEALTH, INC.
980 N Federal Hwy #304
Boca Raton, FL 33432

       Re: VSEE HEALTH, INC.
           Registration Statement on Form S-1
           Filed August 7, 2024
           File No. 333-281319
Dear Imoigele Aisiku:

       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 Margaret Sawicki at 202-551-7153 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
cc:   Thomas Poletti, Esq.