<SEC-DOCUMENT>0001104659-22-088848.txt : 20221129
<SEC-HEADER>0001104659-22-088848.hdr.sgml : 20221129
<ACCEPTANCE-DATETIME>20220810192003
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-088848
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20220810

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Vickers Vantage Corp. I
		CENTRAL INDEX KEY:			0001820190
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		960 SAN ANTONIO ROAD
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94303
		BUSINESS PHONE:		(650) 516-4310

	MAIL ADDRESS:	
		STREET 1:		960 SAN ANTONIO ROAD
		CITY:			PALO ALTO
		STATE:			CA
		ZIP:			94303

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Vickers Vantage Corp. I
		DATE OF NAME CHANGE:	20200804
</SEC-HEADER>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.25in; text-align: center; text-indent: -3.25in">Via Edgar</P>

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    <TD STYLE="width: 50%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="width: 50%; padding: 0.25pt; font-size: 10pt; text-align: right">August 10, 2022</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 185pt 0pt 0">Tyler Howes</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 185pt 0pt 0">Alan Campbell</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 185pt 0pt 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 185pt 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 185pt 0pt 0">Office of Life Sciences</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 185pt 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 185pt 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 225.5pt 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><B>Re:</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>&nbsp;Vickers Vantage Corp. I</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Amendment No.
2 to Registration Statement on Form S-4</B> </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Filed July 21,
2022</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>File No. 333-264941</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Howes and Mr. Campbell:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On behalf of our client, Vickers
Vantage Corp. I, a Cayman Islands exempted company (the &ldquo;<B><I>Company</I></B>&rdquo;), we respond to the comments of the staff
of the Office of Life Sciences of the Division of Corporation Finance (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the United States Securities
and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;) contained in the Staff&rsquo;s letter dated August 1, 2022 (the &ldquo;<B><I>Comment
Letter</I></B>&rdquo;) with respect to the above-referenced Registration Statement on Form S-4 filed on July 21, 2022 (the &ldquo;<B><I>Registration
Statement</I></B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Concurrent herewith, the Company
has filed via EDGAR its Amendment No. 3 to the Registration Statement (&ldquo;<B><I>Amendment No. 3</I></B>&rdquo;), which reflects the
Company&rsquo;s responses to the comments received by the Staff and certain other updated information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For ease of reference, each
comment contained in the Comment Letter is printed below and is followed by the Company&rsquo;s response. All page references in the responses
set forth below refer to the page numbers in Amendment No. 3. All capitalized terms used but not defined in this response letter have
the meanings ascribed to such terms in Amendment No. 3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="vertical-align: top; width: 50%; text-align: justify; font-size: 10pt"><IMG SRC="tm2214659d11_correspimg002.jpg" ALT="LL-LOGO-color" STYLE="height: 62px; width: 62px"></TD>
    <TD STYLE="vertical-align: bottom; width: 50%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">August 10, 2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page <FONT STYLE="font-family: Times New Roman, Times, Serif">2</FONT></P></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Amendment No. 2 to Registration Statement
on Form S-4 </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 104.35pt 0pt 7pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 104.35pt 0pt 7pt; text-align: justify"><B><U>Questions and Answers About
the Business Combination and the Meeting, page 5</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 104.35pt 0pt 7pt"><B>&nbsp;</B></P>

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    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD STYLE="width: 47px; font-size: 10pt"><B>1.</B></TD>
    <TD STYLE="padding-right: 11.85pt; font-size: 10pt; text-align: justify"><B>We note your response to prior comment 2. Please revise this section to include a Q&amp;A discussing the material U.S. federal income tax consequences to Vickers shareholders who exercise their redemption rights.</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt; text-align: justify"><U>Response</U>: The Company
respectfully advises the Staff that it has re-inserted the Q&amp;A discussing the material U.S. federal income tax consequences to Vickers
shareholders who exercise their redemption rights on pages 12 to 13, which had been inadvertently deleted from Amendment No. 2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 0; text-align: justify"><B><U>Proposal 1 &ndash; The Business
Combination Proposal</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 0; text-align: justify"><B><U>Background of the Business Combination,
page 118</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 40.8pt"><B>&nbsp;</B></P>

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    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD STYLE="width: 47px; font-size: 10pt"><B>2.</B></TD>
    <TD STYLE="padding-right: 18.25pt; font-size: 10pt; text-align: justify"><B>We note your response to prior comment 6 and reissue in part. Your disclosure elsewhere in the prospectus indicates that the valuation ascribed to Scilex in the merger is $1.5 billion less certain Scilex indebtedness. Please revise to provide more detailed disclosure regarding how the parties negotiated and agreed on this valuation. In your revisions, please describe the analysis that Vickers conducted to determine that the final valuation was reasonable. To the extent that the only valuation analysis conducted by Vickers was the review of Scilex's financial projections from Q1 2021 and the Redwood Projections from April 2021 referenced in the disclosure, please so state and discuss the reasons why Vickers' management and board of directors did not conduct additional valuation review or analysis prior to the signing of the Merger Agreement in March 2022. Please also quantify Sorrento's January 2021 valuation of Scilex and revise to disclose the reasons Vickers board did not consider this valuation.</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt; text-align: justify"><U>Response</U>: Pages 127 to 128 have
been revised in accordance with the Staff&rsquo;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 0"><B><U>Proposal 1 &ndash; The Business Combination Proposal</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.5pt 0pt 0"><B><U>Background of the Business Combination, page 118</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>3.</B></TD><TD STYLE="text-align: justify"><B>We note your disclosure that the Scilex Management Projections were prepared in the first quarter of
2021 while Sorrento did not acquire the rights to SP-104 until April 2021. Please further expand your disclosure to explain how you were
able to reasonably estimate revenue projections for SP-104 prior to its acquisition. Similarly, please explain how Redwood was also able
to estimate the costs of sales using confidential negotiated contract prices with the manufacturer prior to acquisition.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in"><B>&nbsp;</B></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 36pt; text-align: justify"><U>Response</U>: Page 127 has
been revised in accordance with the Staff&rsquo;s comment regarding SP-104. The Company respectfully advises the Staff that, with respect
to the comment regarding estimated costs of sales, Scilex shared the confidential negotiated contract prices with Redwood pursuant to
a non-disclosure agreement. Scilex indicated that such pricing was confidential in the Registration Statement because it cannot publicly
disclose those assumptions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="vertical-align: top; width: 50%; text-align: justify; font-size: 10pt"><IMG SRC="tm2214659d11_correspimg002.jpg" ALT="LL-LOGO-color" STYLE="height: 62px; width: 62px"></TD>
    <TD STYLE="vertical-align: bottom; width: 50%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">August 10, 2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page 3</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

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<TD STYLE="width: 0.5in"><B>4.</B></TD><TD STYLE="text-align: justify"><B>As previously requested in the first bullet to prior comment 8, please disclose the date Redwood prepared
the projections and when those projections were received by Scilex management. Further, explain why the Vickers Board received the Redwood
projections in April 2021 when the non-disclosure agreement was not entered into until June 9, 2021.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 36pt; text-align: justify"><U>Response</U>: Page 127 has
been revised in accordance with the Staff&rsquo;s comment. The Company respectfully advises the Staff that, while the Redwood Projections
were generally discussed among the parties prior to the execution of the non-disclosure agreement, the Vickers Board did not receive a
copy of the Redwood Projections until June 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>5.</B></TD><TD STYLE="text-align: justify"><B>Please expand your disclosures for footnote 4 to the Scilex Management Projections, to clarify that
the assumption SP-102 would receive regulatory approval in the first half of 2022 with commercialization in the second half of 2022 was
not met. Similarly, please clarify whether the expectations for the receipt of regulatory approval and commercialization for SP-103 and
SP-104 remain consistent with the expectations used in preparing the projections.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 36pt; text-align: justify"><U>Response</U>: Pages 128 to 129 have been revised in accordance with the Staff&rsquo;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>6.</B></TD><TD><B>For the Redwood Projections, please expand footnotes 4 and 5 to address those years that do not appear to be consistent with the
disclosure in terms of how the amount was estimated. In this regard, we note that operating expenses for fiscal year 2023 only increased
1.7%, fiscal years 2025 and 2028 declined. Similarly, total other income &amp; expense for fiscal years 2027 through 2030 increase well
over the 4-5% disclosed increase.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 36pt; text-align: justify"><U>Response</U>: Pages 130 to 131 have
been revised in accordance with the Staff&rsquo;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt"></P>

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  <TR>
    <TD STYLE="vertical-align: top; width: 50%; text-align: justify; font-size: 10pt"><IMG SRC="tm2214659d11_correspimg002.jpg" ALT="LL-LOGO-color" STYLE="height: 62px; width: 62px"></TD>
    <TD STYLE="vertical-align: bottom; width: 50%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">August 10, 2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page 4</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Index to Financial Statements</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>15. Subsequent Events</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Sorrento Cash Contribution, page F-79</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt">&nbsp;</P>




<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>7.</B></TD><TD STYLE="text-align: justify"><B>Please revise your disclosure to appropriately characterize this transaction and to provide context
for the transaction. Refer to your response to prior comment 15 in your letter dated July 20, 2022 and to the FASB Codification&rsquo;s
Master Glossary for the definition of contribution.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 36pt; text-align: justify"><U>Response</U>: Page F-79
has been revised in accordance with the Staff&rsquo;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>General</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>8.</B></TD><TD STYLE="text-align: justify"><B>We note your response to prior comment 16. We also note disclosure on page 196 and 288 stating Scilex
relied upon input from its financial advisors regarding trends for similar transactions in determining the interim redemption scenario.
Please reconcile your disclosure or advise.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 36pt; text-align: justify"><U>Response</U>: Pages 198 and 290 have been revised in accordance with the Staff&rsquo;s comment. The Company would like to supplement its response to prior comment
16. The Company had also engaged EF Hutton, a division of Benchmark Investments, LLC in December, 2021 for the purpose of assisting with
a potential PIPE in connection with this transaction but ultimately the parties did not pursue this option. The Company has not received
any notification that EF Hutton is seeking to end its involvement with this transaction either. Scilex has informed us that it did not
engage any financial advisor in connection with the transaction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><B>9.</B></TD><TD STYLE="text-align: justify"><B>With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has substantial
ties with a non-U.S. person. If so, also include risk factor disclosure that addresses how this fact could impact your ability to complete
your initial business combination. For instance, discuss the risk to investors that you may not be able to complete an initial business
combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee
on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential targets
with which you could complete an initial business combination may be limited. Further, disclose that the time necessary for government
review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination
and require you to liquidate. Disclose the consequences of liquidation to investors, such as the losses of the investment opportunity
in a target company, any price appreciation in the combined company, and the warrants, which would expire worthless.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 36pt; text-align: justify"><U>Response</U>: Our Sponsors,
Vickers Venture Fund VI Pte Ltd and Vickers Venture Fund VI (Plan) Pte Ltd, are both foreign persons as they are funds formed under Singapore
law and managed by a Singapore manager (the &ldquo;<B><I>Singapore Manager</I></B>&rdquo;).The Singapore Manager has 2 shareholders owning
more than 10%, one of whom is Singaporean and the other is American. The Singapore Manager has an investment committee comprising two
Singapore nationals, one Chinese national and one American.</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt; text-align: justify"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 50%; text-align: justify; font-size: 10pt"><IMG SRC="tm2214659d11_correspimg002.jpg" ALT="LL-LOGO-color" STYLE="height: 62px; width: 62px"></TD>
    <TD STYLE="vertical-align: bottom; width: 50%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">August 10, 2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page 5</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 40.8pt; text-align: justify">Jeffrey Chi, our Chief Executive
Officer, and Chris Ho, our Chief Financial Officer, may be deemed to have voting and dispositive power over the shares of the Company
held by the Sponsors, and they are both US nationals who control the SPAC. In response to the Staff&rsquo;s comment, the Company has revised
the disclosure on pages 35 and 106 of Amendment No. 3 to include a Risk Factor discussing the potential risks in accordance with the
Staff&rsquo;s comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.85pt 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Please do not hesitate to contact Joan Guilfoyle
at (202) 524-8467 if you require additional information with respect to any of the foregoing. Thank you.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="width: 50%; padding: 0.25pt; font-size: 10pt">Sincerely,</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding: 0.25pt 0.25pt 0.5pt; font-size: 10pt">/s/ Loeb &amp; Loeb LLP</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.25pt 0.25pt 36.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">Loeb &amp; Loeb LLP</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font-size: 10pt">cc:</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mitchell Nussbaum, Esq.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Loeb &amp; Loeb LLP</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>Joan Guilfoyle, Esq.<BR>
Loeb &amp; Loeb LLP</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>Jeffrey Chi<BR>
Vickers Vantage Corp. I.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>Chris Ho<BR>
Vickers Vantage Corp. I.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>Mhamed Mengad<BR>
Vickers Vantage Corp. I.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>Henry Ji, Ph.D.<BR>
Scilex Holding Company</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>Jaisim Shah,<BR>
Scilex Holding Company</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>Jeffrey Hartlin, Esq.<BR>
Paul Hastings LLP</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>Elizabeth Razzano, Esq.<BR>
Paul Hastings LLP</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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</SEC-DOCUMENT>
