SCP & CO Healthcare Acquisition Company
2909 W Bay to Bay Blvd., Suite 300
Tampa, FL 33629
January 19, 2021
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, NE
Washington, D.C. 20549
Attention: Todd Schiffman
Re: | SCP & CO Healthcare Acquisition Company |
Registration Statement on Form S-1 |
Filed September 29, 2020, as amended |
File No. 333-249137 |
Dear Mr. Schiffman:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SCP & CO Healthcare Acquisition Company hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on January 21, 2021, or as soon as thereafter practicable.
Very truly yours, |
/s/ Scott Feuer |
Scott Feuer |
Chief Executive Officer |
cc: | Ellenoff Grossman & Schole LLP |
White & Case LLP |