# EDGAR Filing Document

**Accession Number:** 0001716166
**File Stem:** 0001493152-23-003660
**Filing Date:** 2023-2
**Character Count:** 2082
**Document Hash:** 8b5b1a1ff9181550745d44245c1077f1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-003660.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0001493152-23-003660

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230206

**FILER**: 

**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:** CORRESP

**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

**Vivos therapeautics, Inc.**

7921 Southpark Plaza, Suite 210

Littleton, Colorado 80120

February 6, 2023

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

U.S. SECURITIES AND EXCHANGE COMMISSION

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Margaret Schwartz

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

Dear Ms. Schwartz:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vivos Therapeutics, Inc. (the "**Company**") hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. on Wednesday, February 8, 2023 (the "**Effective Time**"). The Company hereby grants to Lawrence A. Rosenbloom, Esq. of Ellenoff Grossman & Schole LLP the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests for any potential deferral of the Effective Time.

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| |
|:---|
| Very truly yours, |
| */s/ R. Kirk Huntsman* |
| R. Kirk Huntsman |
| Chief Executive Officer |

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