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SEC Comment Letter 0000000000-24-003183 to ORTHOPEDIATRICS CORP (KIDS)

ORTHOPEDIATRICS CORP
Date: March 22, 2024 · CIK: 0001425450 · Accession: 0000000000-24-003183

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File numbers found in text: 333-277996

Date
March 22, 2024
Author
David Bailey
Form
UPLOAD
Company
ORTHOPEDIATRICS CORP

Letter

United States securities and exchange commission logo March 22, 2024 David Bailey President and Chief Executive Officer OrthoPediatrics Corp. 2850 Frontier Drive Warsaw, IN 46582 Re:OrthoPediatrics Corp. Registration Statement on Form S-3 Filed March 15, 2024 File No. 333-277996 Dear David Bailey: 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 Jessica Ansart at 202-551-4511 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Jeremy E. Hill

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United States securities and exchange commission logo
March 22, 2024
David Bailey
President and Chief Executive Officer
OrthoPediatrics Corp.
2850 Frontier Drive
Warsaw, IN 46582
Re:OrthoPediatrics Corp.
Registration Statement on Form S-3
Filed March 15, 2024
File No. 333-277996
Dear David Bailey:
            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 Jessica Ansart at 202-551-4511 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:       Jeremy E. Hill