0000000000-19-007149.txt : 20190725 0000000000-19-007149.hdr.sgml : 20190725 20190415115212 ACCESSION NUMBER: 0000000000-19-007149 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190415 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Change Healthcare Inc. CENTRAL INDEX KEY: 0001756497 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 822152098 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 3055 LEBANON PIKE, SUITE 1000 CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 615-932-3000 MAIL ADDRESS: STREET 1: 3055 LEBANON PIKE, SUITE 1000 CITY: NASHVILLE STATE: TN ZIP: 37214 FORMER COMPANY: FORMER CONFORMED NAME: HCIT Holdings, Inc. 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MIR^-;7NU-&=B>2^&$\&:Q-GTK= $FZ%U8>=P+X62C"'MCMW13I*W , ,EQ" ML T*96YD'B8&!$2# %9G L!1H-"F5N9'-T TEXT-EXTRACT 2 filename2.txt April 15, 2019 Neil E. de Crescenzo President and Chief Executive Officer Change Healthcare Inc. 3055 Lebanon Pike, Suite 1000 Nashville, Tennessee 37214 Re: Change Healthcare Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed April 5, 2019 File No. 333-230345 Dear Mr. de Crescenzo : We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our March 29, 2019 letter. Amendment No. 1 to Form S-1 filed on April 5, 2019 Summary Historical Financial and Other Data Summary Historical Consolidated Financial Data of Change Healthcare LLC, page 22 1. We acknowledge your response to prior comment 2, and are continuing to evaluate your response. Notes to Unaudited Pro Forma Financial Statements, page 103 2. We note your response to prior comment 5 and related revised disclosures on page 104. Please further revise to provide more detailed information about the assumptions and information that will support your calculation of the pro forma percentage of membership Neil E. de Crescenzo Change Healthcare Inc. April 15, 2019 Page 2 units held by Change Healthcare, Inc. We again refer you to Rule 11-02(b)(6) of Regulation S-X. You may contact Brittany Ebbertt, Senior Staff Accountant, at (202) 551-3572 or Craig Wilson, Senior Assistant Chief Accountant, at (202) 551-3226 if you have questions regarding comments on the financial statements and related matters. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Barbara C. Jacobs, Assistant Director, at (202) 551-3735 with any other questions. Sincerely, FirstName LastNameNeil E. de Crescenzo Division of Corporation Finance Comapany NameChange Healthcare Inc. Office of Information Technologies April 15, 2019 Page 2 and Services FirstName LastName