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                             June 2, 2021

       Bo Tan
       Chief Executive Officer
       Summit Healthcare Acquisition Corp.
       Unit 1101, 11th Floor
       1 Lyndhurst Tower, 1 Lyndhurst Terrace
       Central, Hong Kong

                                                        Re: Summit Healthcare
Acquisition Corp.
                                                            Amendment No. 1 to
                                                            Registration
Statement on Form S-1
                                                            Filed May 25, 2021
                                                            File No. 333-255722

       Dear Mr. Tan:

             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

       Notes to Unaudited Financial Statements, page F-7

   1.                                                   On page F-7, you label
the notes as Notes to Unaudited Financial Statements even though
                                                        some of these notes
appear to be related to the audited financial statements. Please revise
                                                        to properly present as
audited those footnotes that are required to be audited.
 Bo Tan
FirstName  LastNameBo Tan Corp.
Summit Healthcare Acquisition
Comapany
June 2, 2021NameSummit Healthcare Acquisition Corp.
June 2,
Page 2 2021 Page 2
FirstName LastName
Note 2--Significant Accounting Policies
Basis of Presentation, page F-9

2.       Please include the disclosure required by Rule 10-01(8) of Regulation
S-X related to
         whether any unaudited interim financial statements furnished reflect
all adjustments which
         are, in the opinion of management, necessary to a fair statement of
the results for the
         interim periods presented.

       You may contact Franklin Wyman at (202) 551-3660 or Kate Tillan at (202)
551-3604 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Abby Adams at (202) 551-6902 or Christopher Edwards at (202) 551-6761
with any
other questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Life
Sciences
cc:      Steve Lin