United States securities and exchange commission logo

                      March 12, 2021

       Alan I. Edrick
       Chief Financial Officer
       OSI Systems, Inc.
       12525 Chadron Avenue
       Hawthorne, CA 90250

                                                        Re: OSI Systems, Inc.
                                                            Form 10-K for the
Fiscal Year Ended June 30, 2020
                                                            Filed August 21,
                                                            File No. 000-23125

       Dear Mr. Edrick:

              We have completed our review of your filings. 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.


                      Division of Corporation Finance

                      Office of Manufacturing