TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 25, 2021 Luke McGee Chief Executive Officer AdaptHealth Corp. 220 West Germantown Pike Suite 250 Plymouth Meeting, PA 19462 Re: AdaptHealth Corp. Preliminary Proxy Statement on Schedule 14A Filed December 22, 2020 File No. 001-38399 Dear Mr. McGee: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Michael Brandt