United States securities and exchange commission logo August 5, 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 Filed May 24, 2021 File No. 001-39138 Dear Mr. Venkataraman: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Christopher D Barnstable-Brown, Esq