October 21, 2019

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

       Re: DFB Healthcare Acquisitions Corp.
           Amendment No. 2 to
           Preliminary Proxy Statement on Schedule 14A
           Filed October 15, 2019
           File No. 001-38399

Dear Mr. Barasch:

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

       Please respond to this comment 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
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.
Unless we note otherwise, our references to prior comments are to comments in
our October 8,
2019 letter.

Amendment No. 2 to Preliminary Proxy Statement Filed October 15, 2019

Certain United States Federal Income Tax Considerations, page 130

1.     We note your response to prior comment 3 and your disclosure that
shareholders who do
       not exercise their redemption rights will not recognize any gain or loss
for U.S. federal
       income tax purposes in connection with the business combination. Please
disclose in this
       section of the filing whether the company has received a tax opinion on
this tax
       consequence. If so, please identify tax counsel. For guidance, see
Section III.A.2 of Staff
       Legal Bulletin No. 19 (CF).
        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.
 Richard A. Barasch
DFB Healthcare Acquisitions Corp.
October 21, 2019
Page 2

       You may contact Steve Lo at 202-551-3650 or Craig Arakawa at
202-551-3394 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
Comapany NameDFB Healthcare Acquisitions Corp.
                                                         Office of Real Estate
& Construction
October 21, 2019 Page 2
cc:       Jason Simon
FirstName LastName