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SEC Comment Letter for BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578) (BFAM) — Jun 16, 2023

BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578)
Date: June 16, 2023 · CIK: 0001437578 · Accession: 0000000000-23-006517

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File numbers found in text: 001-35780

Date
June 16, 2023
Author
Elizabeth Boland
Form
UPLOAD
Company
BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578)

Letter

United States securities and exchange commission logo June 16, 2023 Elizabeth Boland Chief Financial Officer Bright Horizons Family Solutions Inc. 2 Wells Avenue Newton, MA 02459 Re:Bright Horizons Family Solutions Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed February 28, 2023 File No. 001-35780 Dear Elizabeth Boland: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services

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United States securities and exchange commission logo
June 16, 2023
Elizabeth Boland
Chief Financial Officer
Bright Horizons Family Solutions Inc.
2 Wells Avenue
Newton, MA 02459
Re:Bright Horizons Family Solutions Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed February 28, 2023
File No. 001-35780
Dear Elizabeth Boland:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services