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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

UNDER THE SECURITIES EXCHANGE ACT OF 1934

(Name of Issuer)

(Title of Class of Securities)

(CUSIP Number)

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

Rule 13d-1(b)

Rule 13d-1(c)

Rule 13d-1(d)

X0202 SCHEDULE 13D/A 0000898860 XXXXXXXX LIVE 28 Common Stock, par value $0.01 per share 06/29/2026 false 0000944809 68375N103 OPKO HEALTH, INC. 4400 BISCAYNE BLVD. MIAMI FL 33137 Camielle Green 3055754100 4400 Biscayne Blvd. Miami FL 33137 0000898860 N FROST PHILLIP MD ET AL a OO WC N X1 252577576.00 2851830.00 252577576.00 2851830.00 255429406.00 N 34.1 IN (1) The amount provided in Item 11 includes (i) 3,068,951 shares of Common Stock held individually by Dr. Frost; (ii) 30,127,177 shares of Common Stock held by the Frost Nevada Investments Trust, which is controlled by Dr. Frost as sole trustee; (iii) options to acquire 2,425,000 shares of Common Stock, which are exercisable within 60 days; (iv) 216,706,448 shares of Common Stock held by the Gamma Trust, which is controlled by Dr. Frost as sole trustee; (v) 2,851,830 shares of Common Stock held by the Phillip and Patricia Frost Philanthropic Foundation, Inc., which is controlled by Dr. Frost and his wife, and (vi) 250,000 restricted stock units that give him a contingent right to receive up to 250,000 shares of Common Stock that will vest within 60 days. Dr. Frost's ownership position excludes restricted stock units that give him a contingent right to receive up to 250,000 shares of Common Stock. (2) The percentage provided in Item 13 is calculated based on (i) 746,328,225 shares outstanding as of June 29, 2026, as communicated by the Issuer to the Reporting Person; (ii) options to acquire 2,425,000 shares of Common Stock, which are exercisable within 60 days; and (iii) 250,000 restricted stock units that give him a contingent right to receive up to 250,000 shares of Common Stock that will vest within 60 days. 0001380896 N Frost Gamma Investments Trust a WC OO N FL 216706448.00 0.00 216706448.00 0.00 216706448.00 N 29.0 OO (1) The percentage provided in Item 13 is calculated based on 746,328,225 shares outstanding as of June 29, 2026, as communicated by the Issuer to the Reporting Person. 0001464124 N Frost Nevada Investments Trust a WC OO N FL 30127177.00 0.00 30127177.00 0.00 30127177.00 N 4.0 OO (1) The percentage provided in Item 13 is calculated based on 746,328,225 shares outstanding as of June 29, 2026, as communicated by the Issuer to the Reporting Person. Common Stock, par value $0.01 per share OPKO HEALTH, INC. 4400 BISCAYNE BLVD. MIAMI FL 33137 This Amendment No. 28 (the "Amendment") amends and supplements the statement on Schedule 13D filed on February 15, 2007, as amended by Amendment No. 1 to the Schedule 13D filed on April 6, 2007, as amended by Amendment No. 2 to the Schedule 13D filed on August 2, 2007, as amended by Amendment No. 3 to the Schedule 13D filed on February 14, 2008, as amended by Amendment No. 4 to Schedule 13D filed on August 21, 2008, as amended by Amendment No. 5 to the Schedule 13D filed on February 26, 2009, as amended by Amendment No. 6 to the Schedule 13D filed on March 19, 2009, as amended by Amendment No. 7 to the Schedule 13D filed on October 1, 2009, as amended by Amendment No. 8 to the Schedule 13D filed on March 28, 2011, as amended by Amendment No. 9 to the Schedule 13D filed on October 24, 2011, as amended by Amendment No. 10 to the Schedule 13D filed on October 11, 2012, as amended by Amendment No. 11 to the Schedule 13D filed on March 21, 2013, as amended by Amendment No. 12 to the Schedule 13D filed on September 16, 2013, as amended by Amendment No. 13 to the Schedule 13D filed on February 17, 2015, as amended by Amendment No. 14 to the Schedule 13D filed on December 18, 2015, as amended by Amendment No. 15 to Schedule 13D filed on September 20, 2017, as amended by Amendment No. 16 to Schedule 13D filed on November 20, 2018, as amended by Amendment No. 17 to Schedule 13D filed on March 20, 2019, as amended by Amendment No. 18 to Schedule 13D filed on March 22, 2019, as amended by Amendment No. 19 to Schedule 13D filed on November 1, 2019, as amended by Amendment No. 20 to Schedule 13D filed on August 19, 2022, as amended by Amendment No. 21 to Schedule 13D filed on February 21, 2023, as amended by Amendment No. 22 to Schedule 13D filed on January 22, 2024, as amended by Amendment No. 23 to schedule 13D filed on January 24, 2024, as amended by Amendment No. 24 to schedule 13D filed on August 29, 2024, as amended by Amendment No. 25 to schedule 13D filed on November 15, 2024, as amended by Amended No. 26 to schedule 13D filed on April 3, 2025, as amended by Amendment No. 27 to schedule 13D filed on October 1, 2025 (collectively, the "Original Schedule 13D"), by The Frost Group, LLC (the "Frost Group"), a previously reporting entity, Frost Gamma Investments Trust ("Gamma Trust"), Frost Nevada Investments Trust ("Frost Nevada"), and Phillip Frost, M.D. ("Dr. Frost"). This Amendment is filed pursuant to the Joint Filing Agreement as executed by the reporting persons listed on the cover pages to this Amendment. The Joint Filing Agreement, filed as Exhibit 1 to Amendment No. 15 to the Schedule 13D filed on September 20, 2017, is hereby incorporated by this reference. This Amendment is filed with respect to the common stock, par value $0.01 per share ("Common Stock"), of OPKO Health, Inc., a Delaware corporation (the "Issuer"). This Amendment is being filed solely as a result of a change in the Issuer's number of outstanding shares of Common Stock. Gamma Trust directly beneficially owns 216,706,448 shares of Common Stock, which constitute approximately 29.0% of the Issuer's outstanding shares of Common Stock, based upon 746,328,225 shares of Common Stock outstanding as of June 29, 2026 as communicated by the Issuer to the Reporting Person. Frost Nevada directly beneficially owns 30,127,177 shares of Common Stock, which constitute approximately 4.0% of the Issuer's outstanding shares of Common Stock, based upon 746,328,225 shares of Common Stock outstanding as of June 29, 2026 as communicated by the Issuer to the Reporting Person. Dr. Frost individually owns (i) 3,068,951 shares of Common Stock, (ii) stock options to acquire 2,425,000 shares of Common Stock, which are exercisable within 60 days of the date hereof, and (iii) 500,000 restricted stock units of which 250,000 units will vest within 60 days of the date hereof, and he has sole voting and dispositive power over each. The Phillip and Patricia Frost Philanthropic Foundation, Inc., which is controlled by Dr. Frost and his wife, owns 2,851,830 shares of Common Stock. The 255,429,406 shares of Common Stock beneficially owned by Dr. Frost constitute approximately 34.1% of the Issuer's outstanding shares of Common Stock, based upon (i) 746,328,225 shares of Common Stock outstanding as of June 29, 2026 as communicated by the Issuer to the Reporting Person; (ii) options to acquire 2,425,000 shares of Common Stock, which are exercisable within 60 days of the date hereof; and (iii) 250,000 restricted stock units that give him a contingent right to receive up to 250,000 shares of Common Stock that will vest within 60 days of the date hereof. Dr. Frost's ownership position excludes restricted stock units that give him a contingent right to receive up to 250,000 shares of Common Stock, which will not begin to vest until July, 2027. Dr. Frost is the sole trustee of Gamma Trust and holds sole voting and dispositive power with respect to 216,706,448 shares of Common Stock held by Gamma Trust. Dr. Frost is the sole trustee of Frost Nevada and holds sole voting and dispositive power with respect to 30,127,177 shares of Common Stock owned by Frost Nevada. The Phillip and Patricia Frost Philanthropic Foundation, Inc., which is controlled by Dr. Frost and his wife, owns 2,851,830 shares of Common Stock. Dr. Frost has shared voting and dispositive power with respect to 2,851,830 shares of Common Stock owned by the Phillip and Patricia Frost Philanthropic Foundation, Inc. Dr. Frost individually owns and has sole voting and dispositive power over each of (i) 3,068,951 shares of Common Stock, (ii) stock options to acquire 2,425,000 shares of Common Stock, which are exercisable within 60 days of the date hereof, and (iii) 250,000 restricted stock units that will vest within 60 days of the date hereof. Dr. Frost's ownership position excludes restricted stock units that give him a contingent right to receive up to 250,000 shares of Common Stock, which will not begin to vest until July, 2027. In the last 60 days prior to the filing of this Amendment No. 28, Gamma Trust, Frost Nevada and Dr. Frost have not effected any transactions in the shares of Common Stock. Except as described herein, no other person is known by any Reporting Person to have the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of, any shares of the Issuer beneficially owned by them. FROST PHILLIP MD ET AL /s/ Phillip Frost, M.D. Phillip Frost, M.D., Individually 07/01/2026 Frost Gamma Investments Trust /s/ Phillip Frost, M.D. Phillip Frost, M.D. / Sole Trustee 07/01/2026 Frost Nevada Investments Trust /s/ Phillip Frost, M.D. Phillip Frost, M.D. / Sole Trustee 07/01/2026