January 3, 2022

 

Via EDGAR Transmission

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

	Re:	The Oncology Institute, Inc.
		Registration Statement on Form S-1
		Filed December 17, 2021
		Registration No. 333-261740

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on Wednesday, January 5, 2022, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as The Oncology Institute, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Steven Stokdyk of Latham & Watkins LLP, counsel to the Company, at (213) 891-7421, or in his absence, Brent Epstein of Latham & Watkins LLP at (213) 891-8185, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

 

	Sincerely yours,
	The Oncology Institute, Inc.
	By:	/s/ Mark Hueppelsheuser
		Mark Hueppelsheuser
		General Counsel

 

cc:	Mark Hueppelsheuser, The Oncology Institute, Inc.
	Steven Stokdyk, Latham & Watkins LLP
	Brent Epstein, Latham & Watkins LLP