# EDGAR Filing Document

**Accession Number:** 0001864531
**File Stem:** 0001185185-26-000022
**Filing Date:** 2026-1
**Character Count:** 2839
**Document Hash:** 4342885defe57bf662d9334b7494e909
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-26-000022.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0001185185-26-000022

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260105

**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:** CORRESP

**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

***VSEE HEALTH, INC.***

January 5, 2026

***<u>VIA EDGAR</u>***

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | **VSee Health, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed December 29, 2025** |
|  | **File No. 333-292464** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, VSee Health, Inc. (the "Company") hereby requests that the above-captioned registration statement (the "Registration Statement") be declared effective at 4:30 p.m., Eastern Time, on Wednesday, January 7, 2026, or as soon thereafter as may be practicable.

We acknowledge that a declaration by the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Should you have any questions regarding this matter or need any additional information, please contact the Company's legal counsel, M. Ali Panjwani of Pryor Cashman LLP, at (212) 326-0820.

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| |
|:---|
| Very truly yours, |
| */s/ Milton Chen* |
| Milton Chen |
| Co-Chief Executive Officer |

---

cc: M. Ali Panjwani, Esq.