DIGITAL HEALTH ACQUISITION CORP.
980 N. Federal Hwy #304
Boca Raton, FL 33432
November 1, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Digital Health Acquisition Corp. | |
| Registration Statement on Form S-1 | ||
| File Number 333-260232 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Digital Health Acquisition Corp. hereby respectfully requests that the effective date of the above referenced Registration Statement on Form S-1 (File No. 333-2602362) be accelerated to 4:30 p.m., Eastern Time, on Wednesday November 3, 2021, or as soon as practicable thereafter.
Please contact Thomas J. Poletti of Manatt, Phelps & Phillips, LLP at (714) 371-2501 with any questions you may have regarding this request. In addition, please notify Mr. Poletti by telephone when this request for acceleration has been granted.
| Respectfully, | ||
| DIGITAL HEALTH ACQUISITION CORP. | ||
| By: | /s/ Scott Wolf | |
| Name: | Scott Wolf | |
| Title: | Chief Executive Officer | |
| cc: | Manatt, Phelps & Phillips, LLP |