United States securities and exchange commission logo

                          July 9, 2021

       Oren Frank
       Chief Executive Officer
       Talkspace, Inc.
       c/o C T Corporation System
       28 Liberty Street
       New York, New York 10005

                                                        Re: Talkspace, Inc.
Statement on Form S-1
                                                            Filed July 2, 2021
                                                            File No. 333-257686

       Dear Mr. Frank:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Chris
Edwards at 202-551-6761 with any questions.


                          Division of Corporation Finance

                          Office of Life Sciences
       cc:                                              Christopher Bezeg, Esq.