TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 2, 2021 Elizabeth Boland Chief Financial Officer Bright Horizons Family Solutions Inc. 200 Talcott Avenue Watertown, Massachusetts 02472 Re: Bright Horizons Family Solutions Inc. Form 10-K for Fiscal Year Ended December 31, 2019 Filed February 27, 2020 File No. 001-35780 Dear Ms. Boland: We have reviewed your January 19, 2021 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 29, 2020 letter. Form 10-K for Fiscal Year Ended December 31, 2019 General 1. We note your response to prior comment 6. Please revise to clarify what you mean by the statement that the provision does not "preclude or contract" the scope of exclusive federal or concurrent jurisdiction for any actions brought under the Securities Act or the Exchange Act. If you mean that the provision does not apply to claims arising under the federal securities laws, as stated in your response, please confirm that you will include disclosure in future filings stating this directly. Elizabeth Boland Bright Horizons Family Solutions Inc. February 2, 2021 Page 2 Please contact Daniel Morris at 202-551-3314 or Erin Jaskot at 202-551-3442 with any questions. FirstName LastNameElizabeth Boland Sincerely, Comapany NameBright Horizons Family Solutions Inc. Division of Corporation Finance February 2, 2021 Page 2 Office of Trade & Services FirstName LastName