0001628280-18-008810.txt : 20180802 0001628280-18-008810.hdr.sgml : 20180802 20180628184020 ACCESSION NUMBER: 0001628280-18-008810 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180628 FILER: COMPANY DATA: COMPANY CONFORMED NAME: R1 RCM INC. CENTRAL INDEX KEY: 0001472595 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT SERVICES [8741] IRS NUMBER: 020698101 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 401 NORTH MICHIGAN AVENUE STREET 2: SUITE 2700 CITY: CHICAGO STATE: IL ZIP: 60611 BUSINESS PHONE: 312-324-7820 MAIL ADDRESS: STREET 1: 401 NORTH MICHIGAN AVENUE STREET 2: SUITE 2700 CITY: CHICAGO STATE: IL ZIP: 60611 FORMER COMPANY: FORMER CONFORMED NAME: Accretive Health, Inc. DATE OF NAME CHANGE: 20090918 CORRESP 1 filename1.htm Document
r1logoletterhead002image1.jpg

R1 RCM Inc.
401 N Michigan Avenue, Suite 2700
Chicago, IL 60611


Shannon Sobotka
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington D.C. 20549-3233

Re:     R1 RCM, Inc.
Form 10-K for the Year Ended December 31, 2017
Filed March 9, 2018
File No. 1-34746

Dear Ms. Sobotka:
This letter is submitted on behalf of R1 RCM Inc. (“we,” “us,” “our” or the “Company”) in response to the comment that you provided on behalf of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission in your correspondence dated June 20, 2018. The Company’s response to the Staff’s comment is set forth below. For your convenience, your comment has been reproduced in italics below, followed by our related response.

Revenue Recognition, page F-8
Periods commencing January 1, 2017, page F-9

1.
We note your response to prior comment 5 that your contracts satisfy the allocation requirements in ASC 606-10-32-40. In future filings, please expand your disclosure of the nature of your performance obligation to clarify that your performance obligation is a series and how you allocate variable consideration to each distinct service in the series.

In response to the Staff’s comment, we will expand our disclosure regarding the nature of our performance obligation in future filings, starting with our Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2018.
We hope that the foregoing has been responsive to the Staff’s comments. Should you have any questions relating to the foregoing, please feel free to contact me at (312) 255-7680 or Richard Evans at (312) 324-5331.
 
 
 
Sincerely,
 
 
 
 
 
 
 
/s/ Christopher S. Ricaurte
 
 
 
 
 
 
 
Christopher S. Ricaurte
 
 
 
Chief Financial Officer and Treasurer


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