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Correspondence 0001193125-23-146226 from Cano Health, Inc. (CIK 0001800682)

Cano Health, Inc. (CIK 0001800682)
Date: May 16, 2023 · CIK: 0001800682 · Accession: 0001193125-23-146226

AI Filing Summary & Sentiment

File numbers found in text: 333-270580

Date
May 16, 2023
Author
Not clearly detected
Form
CORRESP
Company
Cano Health, Inc. (CIK 0001800682)

Letter

VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services Attention: Jordan Nimitz Requested Date: May 17, 2023 Requested Time: 4:00 p.m. Eastern Standard Time

Dear Jordan Nimitz:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Cano Health, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to May 17, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Audrey S. Leigh at (212) 459-7392. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Audrey S. Leigh, by email at ALeigh@goodwinlaw.com.

[Remainder of page left intentionally blank]

If you have any questions regarding this request, please contact Audrey S. Leigh of Goodwin Procter LLP at (212) 459-7392.

Sincerely,
Cano Health, Inc.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 Cano Health, Inc.

9725 NW 117th Avenue

Suite 200

 Miami, FL
33178

 May 16, 2023

 VIA EDGAR

U.S. Securities and Exchange Commission

 Division of Corporation
Finance

 Office of Industrial Applications and Services

 100
F Street, N.E.

 Washington, D.C. 20549

 Attention: Jordan
Nimitz

Re:

Cano Health, Inc.

Acceleration Request for Registration Statement on Form S-3, as amended

File No. 333-270580

Requested Date:

May 17, 2023

Requested Time:

4:00 p.m. Eastern Standard Time

 Dear Jordan Nimitz:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Cano Health, Inc. (the
“Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to May 17, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter
as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of
its responsibilities under the Act.

 Once the Registration Statement is effective, please orally confirm the event with our counsel,
Goodwin Procter LLP by calling Audrey S. Leigh at (212) 459-7392. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date
of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Audrey S. Leigh, by email at ALeigh@goodwinlaw.com.

[Remainder of page left intentionally blank]

 If you have any questions regarding this request, please contact Audrey S. Leigh of Goodwin
Procter LLP at (212) 459-7392.

Sincerely,

Cano Health, Inc.

/s/ Dr. Marlow Hernandez

Dr. Marlow Hernandez

Chief Executive Officer

cc:
 David Armstrong, General Counsel, Cano Health, Inc.

Audrey S. Leigh, Goodwin Procter LLP