United States securities and exchange commission logo

                     April 19, 2022

       Wayde McMillan
       Chief Financial Officer
       100 Nagog Park
       Acton, Massachusetts 01720

                                                        Re: INSULET CORPORATION
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 24,
                                                            File No. 001-33462

       Dear Mr. McMillan:

              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.


                     Division of Corporation Finance

                     Office of Life Sciences