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                              January 22, 2021

       Michael Balkin
       Chief Executive Officer
       Foresight Acquisition Corp.
       233 N. Michigan Avenue
       Suite 1410
       Chicago, IL 60601

                                                        Re: Foresight
Acquisition Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed January 19,
2021
                                                            File No. 333-251978

       Dear Mr. Balkin:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form S-1

       Exhibits

   1.                                                   Please revise your
prospectus disclosure to clarify, if true, that the exclusive forum
                                                        provision in your
amended and restated certificate of incorporation will not apply to suits
                                                        brought to enforce any
duty or liability created by the Securities Act or the Exchange Act.
                                                        We note the related
statement in Exhibit 3.2. In that regard, your disclosure on pages 75
                                                        and 161 that the
provision will not apply to suits brought to enforce any liability or duty
                                                        created by the
"Securities Act or the Exchange Act or otherwise arising under federal
                                                        securities laws, for
which the federal district courts of the United States of America shall
                                                        be the sole and
exclusive forum," suggests that the provision selects a federal forum for
                                                        certain claims.
 Michael Balkin
Foresight Acquisition Corp.
January 22, 2021
Page 2
2.    We note that the form of warrant agreement filed as Exhibit 4.4 provides
that the
      Company agrees that any action, proceeding or claim against it arising
out of or relating in
      any way to the agreement shall be brought and enforced in the courts of
the State of New
      York or the United States District Court for the Southern District of New
York, and
      irrevocably submits to such jurisdiction, which jurisdiction shall be the
exclusive forum
      for any such action, proceeding or claim. If this provision requires
investors in this
      offering to bring any such action, proceeding or claim in the courts of
the State of New
      York or the United States District Court for the Southern District of New
York, please
      disclose such provision in your registration statement, and disclose
whether this provision
      applies to actions arising under the Securities Act or Exchange Act. If
the provision
      applies to actions arising under the Securities Act or Exchange Act,
please also add related
      risk factor disclosure. If this provision does not apply to actions
arising under the
      Securities Act or Exchange Act, please also ensure that the provision in
the warrant
      agreement states this clearly.
        You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or
Ethan
Horowitz, Accounting Branch Chief, at 202-551-3311 if you have questions
regarding comments
on the financial statements and related matters. Please contact Irene
Barberena-Meissner, Staff
Attorney, at 202-551-6548 or Laura Nicholson, Special Counsel, at 202-551-3584
with any other
questions.



                                                            Sincerely,
FirstName LastNameMichael Balkin
                                                            Division of
Corporation Finance
Comapany NameForesight Acquisition Corp.
                                                            Office of Energy &
Transportation
January 22, 2021 Page 2
cc:       Jason Simon, Esq.
FirstName LastName