0001628280-24-015228.txt : 20240508 0001628280-24-015228.hdr.sgml : 20240508 20240408160047 ACCESSION NUMBER: 0001628280-24-015228 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PACS Group, Inc. CENTRAL INDEX KEY: 0002001184 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-SKILLED NURSING CARE FACILITIES [8051] ORGANIZATION NAME: 08 Industrial Applications and Services IRS NUMBER: 923144268 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 262 N. UNIVERSITY AVENUE CITY: FARMINGTON STATE: UT ZIP: 84025 BUSINESS PHONE: (801) 447-9829 MAIL ADDRESS: STREET 1: 262 N. UNIVERSITY AVENUE CITY: FARMINGTON STATE: UT ZIP: 84025 CORRESP 1 filename1.htm Document

PACS Group, Inc.
262 N. University Ave.
Farmington, Utah 84025
April 8, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Jeanne Bennett
Li Xiao
Juan Grana
Abby Adams
Re:PACS Group, Inc.
Registration Statement on Form S-1, as amended (File No. 333-277893)
Request for Acceleration of Effective Date
To the addressees set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, PACS Group, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-277893) (as amended, the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on April 10, 2024, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ross McAloon at (714) 755-8051.
Thank you for your assistance in this matter.
[Signature page follows]


Sincerely,
PACS Group, Inc.
By:/s/ Jason Murray
Name:Jason Murray
Title:Chief Executive Officer
cc:John Mitchell, Chief Legal Officer, PACS Group, Inc.
B. Shayne Kennedy, Latham & Watkins LLP
J. Ross McAloon, Latham & Watkins LLP
Benjamin K. Marsh, Goodwin Procter LLP
Adam V. Johnson, Goodwin Procter LLP
[Signature Page to Acceleration Request]