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