TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 30, 2021 Rebecca Chambers Chief Financial Officer Outset Medical, Inc. 3052 Orchard Dr. San Jose, California 95134 Re: Outset Medical, Inc. Draft Registration Statement on Form S-1 Submitted March 25, 2021 CIK No. 0001484612 Dear Ms. Chambers: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Robert A. Ryan, Esq.