TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 9, 2021 Oren Frank Chief Executive Officer Talkspace, Inc. c/o C T Corporation System 28 Liberty Street New York, New York 10005 Re: Talkspace, Inc. Registration Statement on Form S-1 Filed July 2, 2021 File No. 333-257686 Dear Mr. Frank: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Chris Edwards at 202-551-6761 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Christopher Bezeg, Esq.