United States securities and exchange commission logo
May 2, 2024
Kenneth McGrath
Chief Financial Officer
ORASURE TECHNOLOGIES INC
220 East First Street
Bethlehem, Pennsylvania 18015
Re: ORASURE
TECHNOLOGIES INC
Form 10-K filed
March 11, 2024
Item 2.02 Form 8-K
filed February 27, 2024
Response filed May
1, 2024
File No. 001-16537
Dear Kenneth McGrath:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services