SEC Comment Letter 0000000000-23-002969 to Cano Health, Inc. (CIK 0001800682)
Cano Health, Inc. (CIK 0001800682)
Date: March 24, 2023 · CIK: 0001800682 · Accession: 0000000000-23-002969
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File numbers found in text: 333-270578
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United States securities and exchange commission logo
March 24, 2023
Marlow Hernandez, Dr.
Chief Executive Officer
Cano Health, Inc.
9725 NW 117th Avenue
Miami, FL 33178
Re:Cano Health, Inc.
Registration Statement on Form S-3
Filed March 15, 2023
File No. 333-270578
Dear Marlow Hernandez:
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 Jordan Nimitz at 202-551-5831 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services