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                            September 30, 2021

       Michael Burdiek
       Chief Executive Officer
       Motion Acquisition Corp.
       The Chrysler Building
       405 Lexington Avenue
       New York, NY 10174

                                                        Re: Motion Acquisition
Corp.
                                                            Amendment No. 3 to
Registration Statement on Form S-4
                                                            Filed September 22,
2021
                                                            File No. 333-257681

       Dear Mr. Burdiek:

             We have reviewed your amended 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
September 17, 2021 letter.

       Amendment No. 3 to Registration Statement on Form S-4

       DocGo's Management's Discussion and Analysis of Financial Condition and
Results of
       Operations
       Critical Accounting policies and Significant Judgments and Estimates
       Stock-Based Compensation, page 204

   1.                                                   Your response to the
third bullet point in prior comment 3 explains that compensation
                                                        expense was not
appropriately recognized for certain grants issued during 2020. Please
                                                        provide us with a
materiality analysis under SAB Topic 1.M.
 Michael Burdiek
Motion Acquisition Corp.
September 30, 2021
Page 2
2.    We note your reference to the use of valuations from an independent
valuation firm. To
      the extent you relied upon a third-party expert, disclose the name of the
specialist and
      include a consent or clarify your reference to this third-party
valuation. For additional
      guidance, refer to Question 233.02 of the Compliance and Disclosure
Interpretations on
      Securities Act Rules.
       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 Anuja
A. Majmudar,
Attorney-Advisor, at (202) 551-3844 or, in her absence, Karina Dorin,
Attorney-Advisor, at
(202) 551-3763 with any other questions.



                                                            Sincerely,
FirstName LastNameMichael Burdiek
                                                            Division of
Corporation Finance
Comapany NameMotion Acquisition Corp.
                                                            Office of Energy &
Transportation
September 30, 2021 Page 2
cc:       Jeffrey Gallant
FirstName LastName