# EDGAR Filing Document

**Accession Number:** 0001864531
**File Stem:** 0001185185-26-001223
**Filing Date:** 2026-4
**Character Count:** 9935
**Document Hash:** 579fe76e7812f1ff9800636aa0fff009
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-26-001223.hdr.sgml**: 20260402

**ACCESSION NUMBER**: 0001185185-26-001223

**CONFORMED SUBMISSION TYPE**: POS EX

**PUBLIC DOCUMENT COUNT**: 6

**FILED AS OF DATE**: 20260402

**DATE AS OF CHANGE**: 20260401

**EFFECTIVENESS DATE**: 20260402

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VSEE HEALTH, INC.
- **CENTRAL INDEX KEY:** 0001864531
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-HEALTH SERVICES [8000]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 862970927
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** POS EX
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-292464
- **FILM NUMBER:** 26830348

**BUSINESS ADDRESS:**
- **STREET 1:** 980 N FEDERAL HWY
- **STREET 2:** #304
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33432
- **BUSINESS PHONE:** 5616727068

**MAIL ADDRESS:**
- **STREET 1:** 980 N FEDERAL HWY
- **STREET 2:** #304
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33432

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DIGITAL HEALTH ACQUISITION CORP.
- **DATE OF NAME CHANGE:** 20210526

**As filed with the Securities and Exchange Commission on April 1, 2026.**

**Registration No. 333-292464**

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> Washington, D.C. 20549**

**Post-effective Amendment No. 1 to** 

**FORM S-1**

**REGISTRATION STATEMENT<br> UNDER<br> THE SECURITIES ACT OF 1933**

**VSEE HEALTH, INC.**

(Exact name of registrant as specified in its charter)

---

| | | |
|:---|:---|:---|
| **Delaware** | **8000** | **86-2970927** |
| **(State or other jurisdiction of <br> incorporation or organization)** | **(Primary Standard Industrial <br> Classification Code Number)** | **(I.R.S. Employer <br> Identification No.)** |

---

**980 N Federal Hwy**

**Suite 304**

**Boca Raton, FL 33432<br> (561) 672-7068<br> (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)**

**Dr. Milton Chen<br> Chairman and Co-Chief Executive Officer**

**VSee Health, Inc.**

**980 N Federal Hwy**

**Suite 304**

**Boca Raton, FL 33432<br> (561) 672-7068<br> (Name, address, including zip code, and telephone number, including area code, of agent for service)**

***Copies to:***

M. Ali Panjwani, Esq.<br> Pryor Cashman LLP<br> 7 Times Square<br> New York, New York 10036-6569<br> Telephone: (212) 326-0846<br> Fax: 212-326-0806

**Approximate date of commencement of proposed sale to the public:**

**As soon as practicable after this Registration Statement is declared effective.**

If any of the securities being registered on this form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, as amended, check the following box: ☒

If this form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| **Large accelerated filer** | **☐** | **Accelerated filer** | **☐** |
| **Non-accelerated filer** | **☒** | **Smaller reporting company** | **☒** |
|  |  | **Emerging growth company** | **☒** |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**This Post-Effective Amendment No. 1 shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(d) under the Securities Act of 1933, as amended.** 

**EXPLANATORY NOTE**

This Post-Effective Amendment No. 1 (this "Amendment") to the Registration Statement on [Form S-1](http://www.sec.gov/Archives/edgar/data/1864531/000118518525002184/vsees1121725.htm) of VSEE Health, Inc. (File No. 333-292464) (the "Registration Statement") is being filed as an exhibits-only filing solely to include the consents of WWC, P.C. and WithumSmith+Brown, P.C. with respect to their reports dated March 31, 2026 and August 28, 2025, respectively, relating to the consolidated financial statements of VSEE Health, Inc. contained in its Annual Report on Form 10-K for the year ended December 31, 2025, filed herewith as Exhibits 23.1 and 23.2, respectively. Accordingly, this Amendment consists only of the facing page, this explanatory note, Item 16 of Part II of the Registration Statement, the signature pages to the Registration Statement, and Exhibits 23.1 and 23.2. The reports of WWC, P.C. and WithumSmith+Brown, P.C. were filed in the Prospectus Supplement No. 2 dated April 1, 2026 filed pursuant to Rule 424(b)(3). The prospectus, as supplemented, and the balance of Part II of the Registration Statement are unchanged hereby and have been omitted.

**PART II**

**INFORMATION NOT REQUIRED IN PROSPECTUS**

**Item 16. Exhibits and Financial Statement Schedules**

The financial statements filed as part of this registration statement are listed in the index to the financial statements immediately preceding such financial statements, which index to the financial statements is incorporated herein by reference.

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| **23.1** | **[Consent of WWC, P.C., the Company's current independent registered public accounting firm](vseeex23-1.htm)** |
| **23.2** | **[Consent of WithumSmith+Brown, PC, the Company's prior independent registered public accounting firm](vseeex23-2.htm)** |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant has duly caused this post-effective amendment to the Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City Boca Raton, Florida, on April 1, 2026.

---

| | |
|:---|:---|
| **VSEE HEALTH, INC.** | **VSEE HEALTH, INC.** |
| **By:** | **/s/ Dr. Milton Chen** |
|  | **Dr. Milton Chen<br> Co-Chief Executive Officer** |

---

Pursuant to the requirements of the Securities Act of 1933, this post-effective amendment to the Registration Statement has been signed by the following persons in their capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| **/s/ Dr. Milton Chen** | **Co-Chief Executive Officer and Chairman** | **April 1, 2026** |
| **Dr. Milton Chen** | **(Principal Executive Officer)** |  |
| **\*** | **Co-Chief Executive Officer and Director** | **April 1, 2026** |
| **Dr. Imoigele Aisiku** |  |  |
| **\*** | **Chief Financial Officer** | **April 1, 2026** |
| **Jerry Leonard** | **(Principal Financial and Accounting Officer)** |  |
| **\*** | **Director** | **April 1, 2026** |
| **Kevin Lowdermilk** |  |  |
| **\*** | **Director** | **April 1, 2026** |
| **Scott Metzger** |  |  |
| **\*** | **Director** | **April 1, 2026** |
| **Colin O'Sullivan** |  |  |
| **\*** | **Director** | **April 1, 2026** |
| **Cydonii V. Fairfax** |  |  |
| **\*** | **Director** | **April 1, 2026** |
| **David L. Wickersham** |  |  |

---

---

| | |
|:---|:---|
| **\* By:** | **/s/ Dr. Milton Chen** |
|  | Dr. Milton Chen<br> Attorney-in-fact |

---

## Exhibit 23.1

**Exhibit 23.1**![](ex23-1_001.jpg)

**<u>Consent of Independent Registered Public Accounting Firm</u>**

We hereby consent to the inclusion of our report dated March 31, 2026, in Amendment No. 1 to the Registration Statement on Form S-1 (Registration No. 333-292464) with respect to our audits of the consolidated balance sheets of VSee Health, Inc. (formerly known as Digital Health Acquisition Corp.) (the "Company") as of December 31, 2025, and the related consolidated statements of operations, changes in stockholders' (deficit) equity, and cash flows for year ended year ended December 31, 2025 and the related notes (collectively referred to as the "consolidated financial statements").

We also consent to the Company's reference to WWC, P.C., as an independent registered public accounting firm, as "Experts" in matters of accounting and auditing under the heading "EXPERTS" in Amendment No. 1 to the Registration Statement on Form S-1.

---

| | |
|:---|:---|
|  | ![](ex23-1_002.jpg) |
| San Mateo, California | WWC, P.C. |
| April 1, 2026 | Certified Public Accountants |
|  | PCAOB ID: 1171 |

---

![](ex23-1_003.jpg)

## Exhibit 23.2

**Exhibit 23.2**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the use in the Prospectus constituting a part of this Registration Statement on Post-Effective Amendment No. 1 to Form S-1 (No. 333-292464) of our report dated August 28, 2025, relating to the consolidated financial statements of VSee Health, Inc. (the "Company"), as of and for the year ended December 31, 2024, which is contained in that Prospectus.

/s/ WithumSmith+Brown, PC

San Francisco, California

April 1, 2026