Oscar Health, Inc.
75 Varick Street, 5th Floor
New York, New York 10013
February 26, 2021
VIA EDGAR TRANSMISSION
Division of Corporate Finance
United States Securities and Exchange Commission 100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Tonya K. Aldave and John Dana Brown
| Re: | Oscar Health, Inc. |
Registration Statement on Form S-1 (Registration No. 333-252809)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-252809) (the “Registration Statement”) of Oscar Health, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 PM, Eastern Time, on March 2, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Keith L. Halverstam at (212) 906-1761.
We understand that the staff of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Keith L. Halverstam of Latham & Watkins LLP at the number set forth above.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| Oscar Health, Inc. | ||
| By: | /s/ Mario Schlosser | |
| Name: | Mario Schlosser | |
| Title: | Chief Executive Officer | |
| cc: | Siddhartha Sankaran, Chief Financial Officer, Oscar Health, Inc. |
Bruce L. Gottlieb, Esq., Special Counsel, Oscar Health, Inc.
Harold Greenberg, Esq., General Counsel, Oscar Health, Inc.
Peter N. Handrinos, Esq., Latham & Watkins LLP
Keith L. Halverstam, Esq., Latham & Watkins LLP
Joseph C. Theis, Jr., Esq., Goodwin Procter LLP
Paul R. Rosie, Esq., Goodwin Procter LLP
