TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 17, 2021 Bala Venkataraman Chief Executive Officer Amplitude Healthcare Acquisition Corporation 1177 Avenue of the Americas, Fl 40 New York, NY 10036 Re: Amplitude Healthcare Acquisition Corporation Amendment No. 2 to Registration Statement on Form S-4 Filed August 9, 2021 File No. 333-256875 Dear Mr. Venkataraman: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Amendment No. 2 to Registration Statement on Form S-4 Summary of the Proxy Statement/Prospectus Jasper, page 22 1. From your disclosure on pages 197 and 199, it appears that your clinical trial for JSP191 for the treatment of MDS/AML is an ongoing Phase 1 trial that is currently enrolling a Phase 1b dose expansion and your clinical trial for JSP191 for the treatment of SCID is an ongoing Phase 1/2 trial that will complete enrollment by the end of 2022. Given that disclosure, it appears that you should revise the pipeline table here and on page 189 to shorten the corresponding boxes to no longer than the middle of Phase 1, rather than the end of Phase 1, for the MDS/AML trial and the beginning of Phase 2, rather than the end of Phase 2, for the SCID trial. Please also review the current status of your product candidates that are shown in the pipeline table to have completed the preclinical phase and revise the pipeline table as appropriate. We also note that your milestone column indicates Bala Venkataraman Amplitude Healthcare Acquisition Corporation August 17, 2021 Page 2 that the next milestone for JSP191 for the treatment of MDS/AML is completion of study enrollment of a Phase 1/2 trial. Please revise or advise. You may contact Christie Wong at 202-551-3684 or Brian Cascio at 202-551-3676 if you have questions regarding comments on the financial statements and related matters. Please contact Ada D. Sarmento at 202-551-3798 or Christopher Edwards at 202-551-6761 with any other questions. Sincerely, FirstName LastNameBala Venkataraman Division of Corporation Finance Comapany NameAmplitude Healthcare Acquisition Corporation Office of Life Sciences August 17, 2021 Page 2 cc: Christopher D. Barnstable-Brown, Esq. FirstName LastName