Prior work investigating the association between PaO2 and SpO2 includes a post hoc study of ARDS Network patients4. This study excluded patients at altitude, used a linear model for a highly non-linear relationship, and could not determine whether SpO2 and PaO2 were simultaneously measured. A similar approach was applied to ARDS Network patients to derive an SpO2-based respiratory subscore of the SOFA score5. Several similar, retrospective studies have been performed in mechanically ventilated children, consistently using linear models of correlation between SF and PF ratios, with similar limitations6-9.