SEC Company Response from ORTHOPEDIATRICS CORP (KIDS) (CIK 0001425450) (KIDS) — Mar 25, 2020

ORTHOPEDIATRICS CORP (KIDS) (CIK 0001425450)
Date: March 25, 2020 · CIK: 0001425450 · Accession: 0001104659-20-038193

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File numbers found in text: 333-237177

Date

March 25, 2020

Author

OrthoPediatrics

Form

CORRESP

Company

ORTHOPEDIATRICS CORP (KIDS) (CIK 0001425450)

Letter

OrthoPediatrics Corp.

2850 Frontier Drive

Warsaw, Indiana 46582

March 25, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Courtney Lindsay

Re: OrthoPediatrics Corp.

Registration Statement on Form S-3

File No. 333-237177

Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, OrthoPediatrics Corp., a Delaware corporation (the “Company”), hereby respectfully requests that effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission to 4:00 p.m. (Eastern Time) on March 27, 2020, or as soon as practicable thereafter.

Please contact Bradley C. Arnett of Dentons Bingham Greenebaum LLP, counsel to the Company, at (513) 455-7611 with any questions you may have regarding this request.

Sincerely,
OrthoPediatrics
Corp.

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CORRESP
1
filename1.htm

        OrthoPediatrics Corp.

        2850 Frontier Drive

        Warsaw, Indiana 46582

March 25, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Courtney Lindsay

Re:        OrthoPediatrics
Corp.

Registration Statement on Form
S-3

File No. 333-237177

Acceleration Request

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended,
OrthoPediatrics Corp., a Delaware corporation (the “Company”), hereby respectfully requests that effectiveness of the
above-referenced Registration Statement be accelerated by the Securities and Exchange Commission to 4:00 p.m. (Eastern Time) on
March 27, 2020, or as soon as practicable thereafter.

Please contact Bradley C. Arnett of Dentons Bingham Greenebaum
LLP, counsel to the Company, at (513) 455-7611 with any questions you may have regarding this request.

    Sincerely,

    OrthoPediatrics
    Corp.

    By:
    /s/ Daniel J. Gerritzen

    Daniel J. Gerritzen, Vice President, General Counsel
and Secretary

 cc: Bradley C. Arnett, Dentons Bingham Greenebaum LLP

Jeremy E. Hill, Dentons Bingham Greenebaum
LLP

SecProbe.io