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United States securities and exchange commission logo
May 15, 2024
Mihir Shah
Chief Financial Officer
Oncology Institute, Inc.
18000 Studebaker Road, Suite 800
Cerritos , California 90703
Re: Oncology Institute,
Inc.
Form 10-K for
Fiscal Year Ended December 31, 2023
Filed March 28,
2024
File No. 001-39248
Dear Mihir Shah:
We have limited our review of your filing to the financial
statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this letter, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2023
Exhibits 31
1. We note the Rule 13a
14(a)/15d 14(a) certifications included in Exhibits 31
omit paragraph 4(b),
which refers to the design of internal control over financial reporting.
Please amend your Form
10-K to include certifications containing the language precisely
as set forth in Item
601(b)(31)(i) of Regulation S-K. Your amendment may include the
cover page, explanatory
note, signature page, and paragraphs 1, 2, 4 and 5 of the
certification. Refer to
Question 246.13 of the Regulation S-K C&DIs for guidance.
In closing, 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.
Mihir Shah
Oncology Institute, Inc.
May 15, 2024
Page 2
Please contact Tracey Houser at 202-551-3736 or Terence O'Brien at
202-551-3355 with
any questions.
Sincerely,
FirstName LastNameMihir Shah
Division of Corporation
Finance
Comapany NameOncology Institute, Inc.
Office of Industrial
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May 15, 2024 Page 2 Services
FirstName LastName