CORRESP


								53rd at Third
								885 Third Avenue
								New York, New York, 10022-4834
								Tel: +1 212.906.1200 Fax: +1 212.751.4864
								www.lw.com

								FIRM / AFFILIATE OFFICES
								Beijing		Moscow
								Boston		Munich
								Brussels		New York
								Century City		Orange County
								Chicago		Paris
								Dubai		Riyadh
								Düsseldorf		San Diego
								Frankfurt		San Francisco
								Hamburg		Seoul
								Hong Kong		Shanghai
								Houston		Silicon Valley
								London		Singapore
								Los Angeles		Tokyo
								Madrid		Washington, D.C.
								Milan

February 5, 2021

VIA EDGAR AND FEDEX DELIVERY

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010


Attention:		Tonya K. Aldave
		John Dana Brown

Re:		Oscar Health, Inc.
		Amendment No. 2 to Draft Registration Statement on Form S-1
		Confidentially Submitted January 12, 2021
		CIK No. 0001568651

Ladies and Gentlemen:

On behalf of Oscar Health, Inc., formerly known as Mulberry Health Inc. (the “Company”), we are hereby filing a Registration Statement on Form S-1 (the “Registration Statement”). The Company previously submitted an Amendment No. 2 to the Draft Registration Statement on Form S-1 on a confidential basis pursuant to Title I, Section 106 under the Jumpstart Our Business Startups Act with the Securities and Exchange Commission (“Commission”) on January 11, 2021 (“Submission No. 3”). The Registration Statement has been revised to reflect the Company’s responses to the comment letter to Submission No. 3 received on January 26, 2021 from the staff of the Commission (the “Staff”). For your convenience, we are providing by overnight delivery a courtesy package that includes five copies of the Registration Statement, which have been marked to show changes from Submission No. 3, as well as a copy of this letter.

For ease of review, we have set forth below each of the numbered comments of your letter in bold type, followed by the Company’s responses thereto. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in the Registration Statement and all references to page numbers in such responses are to page numbers in the Registration Statement.

Consolidated Balance Sheet, page F-3

We acknowledge your response to prior comment 6. Please revise your presentation to include only amounts due from reinsurers for paid and unpaid claims and claim adjustment expenses in your reinsurance recoverable asset consistent with the guidance in ASC 944-310-25-2 and the definition of reinsurance recoverables in ASC 944-20-20. In addition, tell us whether you have any prepaid reinsurance premiums and report them separately as required by ASC 944-340-25-1. Alternatively, revise the caption on the face of your balance sheet and provide disclosure of the components in your footnotes.