BRIGHTSPRING HEALTH SERVICES, INC.
805 N. Whittington Parkway
Louisville, Kentucky 40222
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 (the “Securities Act”), BrightSpring Health Services, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Washington, D.C. time, on January 25, 2024, or as soon as practicable thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
If you require any additional information with respect to this letter, please contact Joseph H. Kaufman (212-455-2948) of Simpson Thacher & Bartlett LLP.
| cc: | Securities and Exchange Commission |
Conlon Danberg
Margaret Sawicki
Kristin Lochhead
Jeanne Baker
[Signature Page Follows]
| Very truly yours, | ||
| BRIGHTSPRING HEALTH SERVICES, INC. | ||
| By: | /s/ Jon Rousseau | |
| Name: Jon Rousseau | ||
| Title: Chairman, President, and Chief Executive Officer | ||
[Signature Page to Acceleration Request]