SEC Comment Letter for ORTHOPEDIATRICS CORP (KIDS) (CIK 0001425450) (KIDS) — Mar 23, 2020
ORTHOPEDIATRICS CORP (KIDS) (CIK 0001425450)
Date: March 23, 2020 · CIK: 0001425450 · Accession: 0000000000-20-002522
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File numbers found in text: 333-237177
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March 23, 2020
Fred Hite
Chief Financial Officer
OrthoPediatrics Corp.
2850 Frontier Drive
Warsaw, IN 46582
Re:OrthoPediatrics Corp.
Registration Statement on Form S-3
Filed March 13, 2020
File No. 333-237177
Dear Mr. Hite:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Courtney Lindsay at (202) 551-7237 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences