TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 27, 2022 Jason Clemens Chief Financial Officer AdaptHealth Corp. 220 West Germantown Pike, Suite 250 Plymouth Meeting, PA 19462 Re: AdaptHealth Corp. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 1, 2022 Form 10-Q for the Quarterly Period Ended June 30, 2022 Filed August 9, 2022 File No. 001-38399 Dear Mr. Clemens: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-Q for the quarterly period ended June 30, 2022 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations, page 43 1. In various sections of your filings as well as earnings releases, you identify inflation as a significant risk you are experiencing, and indicate that there are various sources for the inflation you are experiencing. Please revise your future filings to discuss and quantify, where possible, the extent to which your revenues, expenses, profits, and capital resources have been impacted by inflation. Identify the drivers of inflation that most affected your options, and discuss your mitigation efforts. Provide us with your proposed disclosures in your response. 2. Your earnings releases and supplements routinely appear to disclose non-acquired growth Jason Clemens AdaptHealth Corp. September 27, 2022 Page 2 but a similar discussion is not provided in your periodic reports. Please revise your future filings to provide a discussion of any known trends or uncertainties related to non- acquired growth and growth from acquisitions that you reasonably expect will have a material impact on future operating results. In closing, 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. You may contact Christine Torney at 202-551-3652 or Vanessa Robertson at 202-551- 3649 with any questions. FirstName LastNameJason Clemens Sincerely, Comapany NameAdaptHealth Corp. Division of Corporation Finance September 27, 2022 Page 2 Office of Life Sciences FirstName LastName