# EDGAR Filing Document

**Accession Number:** 0001716166
**File Stem:** 0000000000-23-001158
**Filing Date:** 2023-2
**Character Count:** 3532
**Document Hash:** 44963b6611ed0b60ef57a4143a1cbefd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001158.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0000000000-23-001158

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230203

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vivos Therapeutics, Inc.
- **CENTRAL INDEX KEY:** 0001716166
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 813224056
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 7921 SOUTHPARK PLAZA,
- **STREET 2:** SUITE 210
- **CITY:** LITTLETON
- **STATE:** CO
- **ZIP:** 80120
- **BUSINESS PHONE:** (866)908-4867

**MAIL ADDRESS:**
- **STREET 1:** 7921 SOUTHPARK PLAZA,
- **STREET 2:** SUITE 210
- **CITY:** LITTLETON
- **STATE:** CO
- **ZIP:** 80120

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Vivos BioTechnologies, Inc.
- **DATE OF NAME CHANGE:** 20170901

## Text-Extract

```

United States securities and exchange commission logo

                          February 3, 2023

       R. Kirk Huntsman
       Chief Executive Officer
       Vivos Therapeutics, Inc.
       7921 Southpark Plaza, Suite 210
       Littleton, Colorado 80120

                                                        Re: Vivos Therapeutics,
Inc.
                                                            Registration
Statement on Form S-1
                                                            File No. 333-269453
                                                            Filed January 30,
2023

       Dear R. Kirk Huntsman:

              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
Schwartz at 202-551-7153 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services
       cc:                                              Lawrence A.
Rosenblooml, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 3, 2023

R. Kirk Huntsman
Chief Executive Officer
Vivos Therapeutics, Inc.
7921 Southpark Plaza, Suite 210
Littleton, Colorado 80120

**Re: Vivos Therapeutics, Inc.**
**Registration Statement on Form S-1**
**File No. 333-269453**
**Filed January 30, 2023**

Dear R. Kirk Huntsman:

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 Schwartz at 202-551-7153 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: Lawrence A. Rosenblooml, Esq.