Underwriters SEC Acceleration Request

January 19, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

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 Sir or Madam:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby join in the request of SCP & CO Healthcare Acquisition Company that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on January 21, 2021, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that approximately 650 copies of the Preliminary Prospectus dated January 15, 2021 are expected to be distributed to prospective underwriters and dealers, institutional investors, retail investors and others.

The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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[Signature Page Follows]


Very truly yours,

BARCLAYS CAPITAL INC.

By:		/s/ Jaime Cohen
		Name: Jaime Cohen
		Title: Managing Director


PIPER SANDLER & CO.

By:		/s/ Neil Riley
		Name: Neil Riley
		Title: Head of Syndicate, Equity Capital Markets