TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 20, 2023 Richard Heppenstall Executive Vice President, Chief Financial Officer and Treasurer ZimVie Inc. 10225 Westmoor Drive Westminster, CO 80021 Re: ZimVie Inc. Form 10-K for Fiscal Year Ended December 31, 2022 File No. 001-41242 Dear Richard Heppenstall: 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