USHG ACQUISITION CORP.
853 Broadway, 17th Floor
New York, New York 10003
(212) 228-3585
February 23, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: | Stacie Gorman |
Office of Real Estate & Construction
Re: | USHG Acquisition Corp. |
Registration Statement on Form S-1
File No. 333-252802
Dear Ms. Gorman:
USHG Acquisition Corp. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M., Washington, D.C. time, on February 24, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.
Very truly yours,
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USHG ACQUISITION CORP.
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By: | /s/ Adam D. Sokoloff | |
Adam D. Sokoloff | ||
Chief Executive Officer |
Cc: | Ryan J. Maierson, Latham & Watkins LLP |
Howard A. Sobel, Latham & Watkins LLP
Gregory P. Rodgers, Latham & Watkins LLP