0001104659-21-132356.txt : 20211203 0001104659-21-132356.hdr.sgml : 20211203 20211101161851 ACCESSION NUMBER: 0001104659-21-132356 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIGITAL HEALTH ACQUISITION CORP. CENTRAL INDEX KEY: 0001864531 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 862970927 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 980 N FEDERAL HWY STREET 2: #304 CITY: BOCA RATON STATE: FL ZIP: 33432 BUSINESS PHONE: 5616727068 MAIL ADDRESS: STREET 1: 980 N FEDERAL HWY STREET 2: #304 CITY: BOCA RATON STATE: FL ZIP: 33432 CORRESP 1 filename1.htm

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