TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 20, 2021 Adam Sachs Chief Executive Officer Vicarious Surgical Inc. 78 Fourth Avenue Waltham, Massachusetts 02451 Re: Vicarious Surgical Inc. Registration Statement on Form S-1 Filed October 15, 2021 File No. 333-260281 Dear Mr. Sachs: 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: Edwin C. Pease, Esq.