# EDGAR Filing Document

**Accession Number:** 0001425450
**File Stem:** 0000000000-25-006164
**Filing Date:** 2025-6
**Character Count:** 3459
**Document Hash:** 0e0690ca80437c448efeed27c03b4c52
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006164.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0000000000-25-006164

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250611

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ORTHOPEDIATRICS CORP
- **CENTRAL INDEX KEY:** 0001425450
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 261761833
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-38242

**BUSINESS ADDRESS:**
- **STREET 1:** 2850 FRONTIER DRIVE
- **CITY:** WARSAW
- **STATE:** IN
- **ZIP:** 46582
- **BUSINESS PHONE:** 574-268-6379

**MAIL ADDRESS:**
- **STREET 1:** 2850 FRONTIER DRIVE
- **CITY:** WARSAW
- **STATE:** IN
- **ZIP:** 46582
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001425450-25-000015

## Text-Extract

```

                                                           June 11, 2025

David R. Bailey
President and Chief Executive Officer
Orthopediatrics Corp
2850 Frontier Drive
Warsaw, Indiana 46582

       Re: Orthopediatrics Corp
           Form 10-K for the Fiscal Year Ended December 31, 2024
           Response Dated June 2, 2025
           File No. 001-38242
Dear David R. Bailey:

     We have reviewed your response to our comment letter 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 the Fiscal Year Ended December 31, 2024
Critical Accounting Policies and Significant Judgements and Estimates
Inventory Valuation, page 84

1.     We note your response to comment 1. Given the substantial amount of
inventory held
       on consignment, please include in future filings your accounting policy
for the
       consigned inventory, similarly as provided in your response. Your
disclosure should
       include a description of the nature and the expected life of the
consigned inventory,
       how its value may or may not be affected by physical deterioration or
obsolescence,
       and the process used to evaluate it for obsolescence. In addition,
discuss your long
       sale cycle and your business growth in determination of its
classification. Lastly,
       consider providing a detailed analysis in Management's Discussion and
Analysis of
       the revenue recognized in each period from sales of consigned inventory.
If
       substantially all of your sales are made through consignment, disclose
that fact
       clearly.
 June 11, 2025
Page 2

       Please contact Christie Wong at 202-551-3684 or Li Xiao at 202-551-4391
if you
have questions regarding comments on the financial statements and related
matters.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Industrial
Applications and
                                                         Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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