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                            April 1, 2021

       Brenton L. Saunders
       Chairman of the Board of Directors
       Vesper Healthcare Acquisition Corp.
       1819 West Avenue
       Bay 2
       Miami Beach, FL 33139

                                                        Re: Vesper Healthcare
Acquisition Corp.
                                                            Amendment No. 2 to
Preliminary Proxy Statement on Schedule 14A
                                                            Filed March 24,
2021
                                                            File No. 001-39565

       Dear Mr. Saunders:

                                                        We have reviewed your
filing and have the following comment.

               Please respond 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, we may have additional comments.

       Revised Preliminary Proxy Statement on Schedule 14A

       Summary of Presentation Provided by Goldman Sachs, page 152

   1.                                                   Please delete the
statement that the Goldman Sachs presentation was provided solely for
                                                        the benefit of
management and the Board. It is not appropriate to indicate that
                                                        shareholders are not
entitled to rely on factors management and the Board relied on in
                                                        making their
determination.
               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.
 Brenton L. Saunders
Vesper Healthcare Acquisition Corp.
April 1, 2021
Page 2

       You may contact Michael Fay at 202-551-3812 or Daniel Gordon at
202-551-3486 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Chris Edwards at 202-551-6761 or Suzanne Hayes at 202-551-3675 with any
other
questions.



                                                       Sincerely,
FirstName LastNameBrenton L. Saunders
                                                       Division of Corporation
Finance
Comapany NameVesper Healthcare Acquisition Corp.
                                                       Office of Life Sciences
April 1, 2021 Page 2
cc:       Andrew R. Brownstein
FirstName LastName