USHG Acquisition Corp.
853 Broadway, 17th Floor
New York, New York 10003
February 22, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Stacie Gorman |
| Re: | Registration Statement on Form S-1 (No. 333-252802) |
USHG Acquisition Corp.
Dear Ms. Gorman,
Please withdraw each of the requests for acceleration that were submitted to you on February 19, 2021, on behalf of USHG Acquisition Corp. and the Underwriters, in connection with the above-referenced Registration Statement.
| USHG ACQUISITION CORP. | ||
| By: | /s/ Adam D. Sokoloff | |
| Name: Adam D. Sokoloff | ||
| Title: Chief Executive Officer | ||
| Cc: | Ryan J. Maierson, Latham & Watkins LLP |
Howard A. Sobel, Latham & Watkins LLP
Gregory P. Rodgers, Latham & Watkins LLP
