September 13, 2019

Richard A. Barasch
Chief Executive Officer
DFB Healthcare Acquisitions Corp.
780 Third Avenue
New York, NY 10017

       Re: DFB Healthcare Acquisitions Corp.
           Preliminary Proxy Statement on Schedule 14A
           Filed August 19, 2019
           File No. 001-38399

Dear Mr. Barasch:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Preliminary Proxy Statement Filed August 19, 2019

General

1.    Please include a form of proxy card. See Rule 14a-6(a) of Regulation 14A.
2.    Please tell us the section of the Securities Act or the rule of the
Commission under which
      exemption from registration is claimed for the shares issued as
consideration in the
      Business Combination and state the facts relied upon to make the
exemption available.
Summary Term Sheet
Merger Agreement; Business Combination, page 1

3.    Please disclose in this section the total dollar amount of consideration
for the Business
      Combination.
 Richard A. Barasch
FirstName LastNameRichard A. Barasch
DFB Healthcare Acquisitions Corp.
Comapany 13, 2019 Healthcare Acquisitions Corp.
September NameDFB
September 13, 2019 Page 2
Page 2
FirstName LastName
What are the U.S. federal income tax consequences . . ., page 19

4.       Please disclose here and under Certain United States Federal Income
Tax Considerations
         the federal income tax consequences to stockholders that do not
exercise their redemption
         rights and instead participate in the Business Combination.
Risk Factors
There can be no assurance that our Common Stock will be approved for listing on
Nasdaq . . .,
page 61

5.       Please describe in greater detail the Nasdaq requirements you need to
meet in order to list
         your shares of common stock and clarify why there is a risk that
Nasdaq will not approve
         your shares for listing.
Unaudited Pro Forma Condensed Combined Financial Information of DFB
Unaudited Pro Forma condensed Combined Statement of Operations, page 80

6.       For each period presented, please provide the historical basic and
diluted per share data
         together with the number of shares used to compute per share data of
DFB to comply with
         Rule 11-02(b)(7) of Regulation S-X.
Note 1   Description of the Business Combination, page 82

7.       We note you present sources and uses of cash for both the minimum and
maximum
         redemption scenarios on page 84. Please clarify how these minimum and
maximum
         levels were determined in presenting a range of possible results and
disclose how you
         determined the amounts for each item presented as uses of cash under
each scenario. For
         example, explain how you determined debt repayments are expected to
total $200 million
         under the minimum redemption scenario and $150 million under the
maximum
         redemption scenario. Refer to Rule 11-02(b)(6) of Regulation S-X.
Note 3 - Reclassifications and Adjustments to Historical Information of
AdaptHealth
(a) Pro forma financial statement of operations of AdaptHealth, page 86

8.       We note caption (4) at page 87 indicates that you have recorded the
$21.2 million pro
         forma adjustment to interest expense as if the 2019 Recapitalization
took place on January
         1, 2018. Please expand your disclosure to clearly explain how the
adjustment was
         calculated and tell us how the 2019 Recapitalization is directly
attributable to the merger
         transaction. Refer to Rule 11-02(b)(6) of Regulation S-X.
Note 4   Pro Forma Adjustments, page 88

9.       Please revise note c) on page 89 to disclose the significant
assumptions and tax rate
         used to calculate the amount of deferred taxes. In addition, disclose,
the amount of
 Richard A. Barasch
FirstName LastNameRichard A. Barasch
DFB Healthcare Acquisitions Corp.
Comapany 13, 2019 Healthcare Acquisitions Corp.
September NameDFB
September 13, 2019 Page 3
Page 3
FirstName LastName
         valuation allowance included, if any and describe how it was
determined. Refer to Rule
         11-02(b)(6) of Regulation S-X.
10.      Note e) describes the assumptions used to determine the $12 million
adjustment related to
         the tax receivable agreements and the exchange agreement liability.
Please further clarify
         how the $12 million is calculated and explain how the maximum
redemption scenario
         results in the reduction of the adjustment to $6 million. Refer to
Rule 11-02(b)(6) of
         Regulation S-X.
11.      Please disclose how your tax adjustment was calculated at note k) on
page 92. Please also
         disclose the tax rate used and describe how the rate was determined.
Refer to Instruction
         7 to paragraph (b) of Rule 11-02 of Regulation S-X.
Comparative Share Information, page 95

12.      Please revise your disclosure to present equivalent pro forma per
share information in
         accordance with the Instruction to Paragraph (b)(10) of Item 14 of
Schedule 14A. In
         addition, tell us why book value per common unit for AdaptHealth is
not presented.
Tax Receivable Agreement, page 117

13.      Please disclose the dollar amount of your potential tax receivable
agreement payments and
         the material assumptions relating to such payments.
Approval of Amendments to the Charter to Create the Class A Common Stock . . .,
page 137

14.      Please describe any material differences between your currently
outstanding shares of
         common stock and the reclassified shares of Class A common stock. See
Item 12(b) of
         Schedule 14A. Please also clarify whether the Class A and Class B
common stock will
         have the same voting rights.
Certain Anti-Takeover Provisions of our Charter and Bylaws, page 238

15.      We note that your forum selection provision identifies the Court of
Chancery of the State
         of Delaware as the exclusive forum for certain litigation, including
any "derivative
         action." Please disclose whether this provision applies to actions
arising under the
         Securities Act or Exchange Act. In that regard, we note that Section
27 of the Exchange
         Act creates exclusive federal jurisdiction over all suits brought to
enforce any duty or
         liability created by the Exchange Act or the rules and regulations
thereunder, and Section
         22 of the Securities Act creates concurrent jurisdiction for federal
and state courts over all
         suits brought to enforce any duty or liability created by the
Securities Act or the rules and
         regulations thereunder. If the provision applies to Securities Act
claims, please also revise
         your filing to state that there is uncertainty as to whether a court
would enforce such
         provision and that investors cannot waive compliance with the federal
securities laws and
         the rules and regulations thereunder. If this provision does not apply
to actions arising
         under the Securities Act or Exchange Act, please also ensure that the
exclusive forum
 Richard A. Barasch
DFB Healthcare Acquisitions Corp.
September 13, 2019
Page 4
      provision in the governing documents states this clearly, or tell us how
you will inform
      investors in future filings that the provision does not apply to any
actions arising under the
      Securities Act or Exchange Act.
16.   Please add risk factor disclosure to describe any material risks that the
exclusive
      forum provision may have on stockholders.
        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.

       You may contact Steve Lo at 202-551-3394 or Craig Arakawa at
202-551-3650 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Michael Killoy at 202-551-7576 or Brigitte Lippmann at 202-551-3713
with any other
questions.



                                                             Sincerely,

FirstName LastNameRichard A. Barasch                         Division of
Corporation Finance
                                                             Office of
Beverages, Apparel and
Comapany NameDFB Healthcare Acquisitions Corp.
                                                             Mining
September 13, 2019 Page 4
cc:       Jason Simon
FirstName LastName