October 17, 2024

Carrie Eglinton Manner
President and Chief Executive Officer
Orasure Technologies, Inc.
220 East First Street
Bethlehem, Pennsylvania 18015

       Re: Orasure Technologies, Inc.
           Form 8-K
           Filed April 12, 2024
           File No. 001-16537
Dear Carrie Eglinton Manner:

       We have reviewed your June 10, 2024 response to our comment letter and
have the
following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our May 24,
2024 letter.

Form 8-K filed April 12, 2024
Item 1.05 Material Cybersecurity Incidents, page 1

1.     We note your response to our comment that you determined to disclose
       the cybersecurity incident under Item 1.05 of Form 8-K because you
determined that
       the incident was material based on qualitative considerations. We refer
you to the
       statements in the Form 8-K that you did not "anticipate this incident
will have a
       material impact" on your financial condition and results of operations,
and that while
       you believed you had contained the incident, you "continue[d] to
investigate" the
       matter. Please advise us of your intention to file an amended Form 8-K
pursuant to
       Instruction 2 to Item 1.05.
 October 17, 2024
Page 2

       Please contact Irene Paik at 202-551-6553 or James Lopez at 202-551-3536
with any
other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Finance