United States securities and exchange commission logo

                            August 12, 2020

       Leslie Trigg
       President and Chief Executive Officer
       Outset Medical, Inc.
       3952 Orchard Drive
       San Jose, CA 95134

                                                        Re: Outset Medical,
                                                            Amendment No. 1 to
Draft Registration Statement on Form S-1
                                                            Submitted August 4,
                                                            CIK 0001484612

       Dear Ms. Trigg:

            We have reviewed your amended draft registration statement and have
the following

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your

             After reviewing the information you provide in response to this
comment and your
       amended draft registration statement or filed registration statement, we
may have additional

       Amendment No. 1 to Draft Registration Statement on Form S-1 submitted
August 4, 2020

       Business Overview, page 97

   1.                                                   We note your responses
to prior comments 13 and 17. However, your response was
                                                        limited to
reimbursements for treatments, as opposed to reimbursements related to
                                                        acquiring equipment.
Please disclose whether the cost of acquiring a Tablo console will be
                                                        adequately covered by
the reimbursement that the dialysis clinics receive, generally. In
                                                        your revised
disclosure, please ensure to address Medicare, Medicaid, private insurers,
                                                        and other third-party
 Leslie Trigg
FirstName  LastNameLeslie Trigg
Outset Medical, Inc.
August  12, NameOutset
            2020       Medical, Inc.
Page 2 12, 2020 Page 2
FirstName LastName
       You may contact Tracey Houser at 202-551-3736 or Sasha Parikh at
202-551-3627 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jeffrey Gabor at 202-551-2544 or Suzanne Hayes at 202-551-3675 with any


                                                        Division of Corporation
                                                        Office of Life Sciences
cc:      Robert A. Ryan, Esq.