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                              December 16, 2020

       Michael Balkin
       Chief Executive Officer
       Foresight Acquisition Corp.
       233 N. Michigan Avenue
       Suite 1410
       Chicago, IL 60601

                                                        Re: Foresight
Acquisition Corp.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted November
19, 2020
                                                            CIK 0001832511

       Dear Mr. Balkin:

              We have reviewed your draft registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1

       Principal Stockholders , page 139

   1.                                                   Please disclose the
natural person or persons who directly or indirectly exercise sole or
                                                        shared voting or
investment control over the shares held by FA Co-Investment LLC.
                                                        Refer to Item 403 of
Regulation S-K and Exchange Act Rule 13d-3.
       General

   2.                                                   As it appears that
Cowen and Company, LLC may be affiliated with the company through
                                                        FA Co-Investment LLC,
please tell us whether it intends to make a market in any of your
                                                        securities. If so,
please amend the filing to register the market-making activities of Cowen
 Michael Balkin
Foresight Acquisition Corp.
December 16, 2020
Page 2
      and Company, LLC, including the footnote to the fee table and alternate
pages for the
      market-making prospectus.
        You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or
Ethan
Horowitz, Accounting Branch Chief, at 202-551-3311 if you have questions
regarding comments
on the financial statements and related matters. Please contact Irene
Barberena-Meissner, Staff
Attorney, at 202-551-6548 or Laura Nicholson, Special Counsel, at 202-551-3584
with any other
questions.



                                                          Sincerely,
FirstName LastNameMichael Balkin
                                                          Division of
Corporation Finance
Comapany NameForesight Acquisition Corp.
                                                          Office of Energy &
Transportation
December 16, 2020 Page 2
cc:       Jason Simon, Esq.
FirstName LastName