# EDGAR Filing Document

**Accession Number:** 0001800682
**File Stem:** 0000000000-23-002969
**Filing Date:** 2023-3
**Character Count:** 3348
**Document Hash:** c9e3ae9f83509797a5eed1b78c87989c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002969.hdr.sgml**: 20230616

**ACCESSION NUMBER**: 0000000000-23-002969

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230324

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cano Health, Inc.
- **CENTRAL INDEX KEY:** 0001800682
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-OFFICES & CLINICS OF DOCTORS OF MEDICINE [8011]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 9725 NW 117TH AVENUE, SUITE 200
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33178
- **BUSINESS PHONE:** 2034227700

**MAIL ADDRESS:**
- **STREET 1:** 9725 NW 117TH AVENUE, SUITE 200
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33178

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Jaws Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200121
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-23-071457

## Text-Extract

```

United States securities and exchange commission logo

                          March 24, 2023

       Marlow Hernandez, Dr.
       Chief Executive Officer
       Cano Health, Inc.
       9725 NW 117th Avenue
       Miami, FL 33178

                                                        Re: Cano Health, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 15,
2023
                                                            File No. 333-270578

       Dear Marlow Hernandez:

              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 Jordan
Nimitz at 202-551-5831 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Industrial Applications and

                          Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 24, 2023

Marlow Hernandez, Dr.
Chief Executive Officer
Cano Health, Inc.
9725 NW 117th Avenue
Miami, FL 33178

**Re: Cano Health, Inc.**
**Registration Statement on Form S-3**
**Filed March 15, 2023**
**File No. 333-270578**

Dear Marlow Hernandez:

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 Jordan Nimitz at 202-551-5831 with any questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services