May 14, 2025

Daniel Virnich
Chief Executive Officer
The Oncology Institute, Inc.
18000 Studebaker Road, Suite 800
Cerritos, CA

       Re: The Oncology Institute, Inc.
           Registration Statement on Form S-3
           Filed May 8, 2025
           File No. 333-287138
Dear Daniel Virnich:

       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 Juan Grana at 202-551-6034 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Industrial
Applications and
                                                           Services
cc:   Brent T. Epstein, Esq.