0001193125-24-012963.txt : 20240223 0001193125-24-012963.hdr.sgml : 20240223 20240123160050 ACCESSION NUMBER: 0001193125-24-012963 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BrightSpring Health Services, Inc. CENTRAL INDEX KEY: 0001865782 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOME HEALTH CARE SERVICES [8082] ORGANIZATION NAME: 08 Industrial Applications and Services IRS NUMBER: 822956404 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 805 N. WHITTINGTON PARKWAY CITY: LOUISVILLE STATE: KY ZIP: 40222 BUSINESS PHONE: 502-394-2100 MAIL ADDRESS: STREET 1: 805 N. WHITTINGTON PARKWAY CITY: LOUISVILLE STATE: KY ZIP: 40222 CORRESP 1 filename1.htm CORRESP

Simpson Thacher & Bartlett LLP

425 LEXINGTON AVENUE

NEW YORK, NY 10017-3954

 

 

TELEPHONE: +1-212-455-2000

FACSIMILE: +1-212-455-2502

 

Direct Dial Number

(212) 455-2948

   

E-mail Address

jkaufman@stblaw.com

January 23, 2024

VIA EDGAR TRANSMISSION

 

  Re:

Acceleration Request for BrightSpring Health Services, Inc.

   

Registration Statement on Form S-1 (File No. 333-276348)

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Conlon Danberg

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the requests of our client, BrightSpring Health Services, Inc., and of the underwriters that effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m., Washington, D.C. time, on January 25, 2024, or as soon as practicable thereafter. We ask, however, that the Securities and Exchange Commission staff not accelerate such effectiveness until we speak with you on that date.

Please call me at (212) 455-2948 with any questions.

 

Very truly yours,
/s/ Joseph H. Kaufman
Joseph H. Kaufman

 

cc:

Securities and Exchange Commission

Conlon Danberg

Margaret Sawicki

Kristin Lochhead

Jeanne Baker