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August 17, 2021
Bala Venkataraman
Chief Executive Officer
Amplitude Healthcare Acquisition Corporation
1177 Avenue of the Americas, Fl 40
New York, NY 10036
Re: Amplitude
Healthcare Acquisition Corporation
Amendment No. 2 to
Registration Statement on Form S-4
Filed August 9,
2021
File No. 333-256875
Dear Mr. Venkataraman:
We have reviewed your amended registration statement and have the
following
comment.
Please respond to this letter by amending your registration
statement and providing the
requested information. If you do not believe our comment applies 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 this comment, we may have additional comments.
Amendment No. 2 to Registration Statement on Form S-4
Summary of the Proxy Statement/Prospectus
Jasper, page 22
1. From your disclosure on
pages 197 and 199, it appears that your clinical trial for JSP191
for the treatment of
MDS/AML is an ongoing Phase 1 trial that is currently enrolling a
Phase 1b dose expansion
and your clinical trial for JSP191 for the treatment of SCID is an
ongoing Phase 1/2 trial
that will complete enrollment by the end of 2022. Given that
disclosure, it appears
that you should revise the pipeline table here and on page 189 to
shorten the
corresponding boxes to no longer than the middle of Phase 1, rather than the
end of Phase 1, for the
MDS/AML trial and the beginning of Phase 2, rather than the end
of Phase 2, for the
SCID trial. Please also review the current status of your product
candidates that are
shown in the pipeline table to have completed the preclinical phase and
revise the pipeline
table as appropriate. We also note that your milestone column indicates
Bala Venkataraman
Amplitude Healthcare Acquisition Corporation
August 17, 2021
Page 2
that the next milestone for JSP191 for the treatment of MDS/AML is
completion of study
enrollment of a Phase 1/2 trial. Please revise or advise.
You may contact Christie Wong at 202-551-3684 or Brian Cascio at
202-551-3676 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Ada D. Sarmento at 202-551-3798 or Christopher Edwards at 202-551-6761
with any
other questions.
Sincerely,
FirstName LastNameBala Venkataraman
Division of Corporation
Finance
Comapany NameAmplitude Healthcare Acquisition Corporation
Office of Life Sciences
August 17, 2021 Page 2
cc: Christopher D. Barnstable-Brown, Esq.
FirstName LastName