United States securities and exchange commission logo August 23, 2021 David Armstrong General Counsel Cano Health, Inc. 9725 NW 117th Avenue Suite 200 Miami, FL 33178 Re: Cano Health, Inc. Registration Statement on Form S-1 Filed August 12, 2021 File No. 333-258736 Dear Mr. Armstrong: 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 Laura Crotty at 202-551-7614 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Audrey Leigh