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United States securities and exchange commission logo
July 22, 2021
Bala Venkataraman
Chief Executive Officer
Amplitude Healthcare Acquisition Corp
1177 Avenue of the Americas, FI40
New York, NY 10036
Re: Amplitude
Healthcare Acquisition Corp
Amendment No. 1 to
Form 10-K for the Fiscal Year Ended December 31, 2020
Form 10-Q for the
Quarterly Period Ended March 31, 2021
Response Dated July
21, 2021
File No. 001-39138
Dear Mr. Venkataraman:
We have reviewed your response to our comment letter and have the
following
comment. Please respond to the 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 the comment, we may have additional comments.
Form 10-Q for the Quarterly Period Ended March 31, 2021
Exhibits 31.1 and 31.2, page 2
1. We note your response
to our comment. However, the certifications filed in your
amended Form 10-Q for
quarter ended March 31, 2021 do not have the introductory
language in paragraph 4
referring to internal control over the financial reporting as defined
in Exchange Act Rules
13a-15(f) and 15d-15(f). Please amend the filing to correct your
certification.
Bala Venkataraman
Amplitude Healthcare Acquisition Corp
July 22, 2021
Page 2
You may contact Christie Wong, Staff Accountant, at (202) 551-3684 or
Brian Cascio,
Accountant Branch Chief, at (202) 551-3676 with any questions.
Sincerely,
FirstName LastNameBala Venkataraman
Division of
Corporation Finance
Comapany NameAmplitude Healthcare Acquisition Corp
Office of Life
Sciences
July 22, 2021 Page 2
cc: Christopher D Barnstable-Brown, Esq
FirstName LastName