TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 18, 2022 Kathleen P. Leneghan Chief Financial Officer Invacare Corporation One Invacare Way Elyria, Ohio 44035 Re: Invacare Corporation Registration Statement on Form S-3 Filed August 16, 2022 File No. 333-266915 Dear Ms. Leneghan: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Kristofer K. Spreen, Esq.