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SEC Company Response from BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578) (BFAM) — Jan 22, 2013

BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578)
Date: Jan. 22, 2013 · CIK: 0001437578 · Accession: 0001193125-13-018947

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-184579

Date
January 22, 2013
Author
BRIGHT HORIZONS FAMILY SOLUTIONS
Form
CORRESP
Company
BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578)

Letter

Acceleration Request

January 22, 2013

VIA EDGAR

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Shaz Niazi/ Brigitte Lippman

Re:

Bright Horizons Family Solutions Inc.

Registration Statement on Form S-1 (File No. 333-184579)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bright Horizons Family Solutions Inc., a Delaware corporation (the “Company”), hereby requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on January 24, 2013, or as soon as possible thereafter.

The Company hereby acknowledges that:

(i) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the registration statement effective, it does not foreclose the Commission from taking any action with respect to the registration statement;

(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the registration statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the registration statement; and

(iii) it is the staff’s position that the Company may not assert staff comments and the declaration of effectiveness of the registration statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Craig E. Marcus of Ropes & Gray LLP, counsel to the Company, at (617) 951-7802 as soon as the registration statement has been declared effective.

Very truly yours,
BRIGHT HORIZONS FAMILY SOLUTIONS
INC.

Show Raw Text
CORRESP
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Acceleration Request

 January 22, 2013

 VIA EDGAR

 Securities and Exchange Commission

Division of Corporate Finance

 100 F Street, N.E.

 Washington, D.C. 20549

Attention:

 Shaz Niazi/ Brigitte Lippman

Re:

 Bright Horizons Family Solutions Inc.

Registration Statement on Form S-1 (File No. 333-184579)

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bright Horizons Family Solutions Inc., a Delaware corporation (the “Company”), hereby requests that the effective date for the
registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on January 24, 2013, or as soon as possible thereafter.

The Company hereby acknowledges that:

(i)
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the registration statement effective, it
does not foreclose the Commission from taking any action with respect to the registration statement;

(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the registration statement effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in the registration statement; and

(iii)
it is the staff’s position that the Company may not assert staff comments and the declaration of effectiveness of the registration statement as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

 Please call Craig E.
Marcus of Ropes & Gray LLP, counsel to the Company, at (617) 951-7802 as soon as the registration statement has been declared effective.

 Very truly yours,

 BRIGHT HORIZONS FAMILY SOLUTIONS
INC.

 By:

 /s/ David Lissy

Name:

 David Lissy

Title:

 Chief Executive Officer

200 Talcott Avenue South, Watertown, Massachusetts 02472 p 617.673.8000 f 617.673.8001

One of Fortune Magazine’s “100 Best Companies to Work for in America”

www.brighthorizons.com