0001193125-21-051937.txt : 20210324 0001193125-21-051937.hdr.sgml : 20210324 20210223125458 ACCESSION NUMBER: 0001193125-21-051937 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: USHG Acquisition Corp. CENTRAL INDEX KEY: 0001836894 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 854281417 STATE OF INCORPORATION: DE FISCAL YEAR END: 1220 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 853 BROADWAY, 17TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10003 BUSINESS PHONE: 917-848-9881 MAIL ADDRESS: STREET 1: 853 BROADWAY, 17TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10003 CORRESP 1 filename1.htm CORRESP

USHG ACQUISITION CORP.

853 Broadway, 17th Floor

New York, New York 10003

(212) 228-3585

February 23, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-4628

 

  Attn:

Stacie Gorman

Office of Real Estate & Construction

 

  Re:

USHG Acquisition Corp.

Registration Statement on Form S-1

File No. 333-252802

Dear Ms. Gorman:

USHG Acquisition Corp. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 P.M., Washington, D.C. time, on February 24, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time.

Very truly yours,

 

USHG ACQUISITION CORP.

 

By:

  

/s/ Adam D. Sokoloff

 

Adam D. Sokoloff

 

Chief Executive Officer

 

Cc:

Ryan J. Maierson, Latham & Watkins LLP

Howard A. Sobel, Latham & Watkins LLP

Gregory P. Rodgers, Latham & Watkins LLP