TEXT-EXTRACT 2 filename2.txt 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