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SEC Company Response from BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578) (BFAM) — Jun 10, 2013

BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578)
Date: June 10, 2013 · CIK: 0001437578 · Accession: 0001193125-13-253194

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-188903

Date
June 10, 2013
Author
President
Form
CORRESP
Company
BRIGHT HORIZONS FAMILY SOLUTIONS INC. (BFAM) (CIK 0001437578)

Letter

Re: Bright Horizons Family Solutions Inc. (the “Company”)

Acceleration Request / Underwriters

June 10, 2013

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jay Williamson

Registration Statement on Form S-1 (File No. 333-188903)

Ladies and Gentlemen:

As underwriters of the proposed public offering of up to 9,775,000 shares of common stock of the Company, we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on June 12, 2013, or as soon thereafter as is practicable.

The undersigned advise that they will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[signature page follows]

Very truly yours,
GOLDMAN, SACHS & CO.

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CORRESP
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filename1.htm

Acceleration Request / Underwriters

 June 10, 2013

 Securities and Exchange Commission

 Division of Corporate Finance

100 F Street, N.E.

 Washington, D.C. 20549

Attention:
Jay Williamson

          Re:
Bright Horizons Family Solutions Inc. (the “Company”)

Registration Statement on Form S-1 (File No. 333-188903)

 Ladies and Gentlemen:

 As underwriters of the proposed public offering of up to
9,775,000 shares of common stock of the Company, we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on June 12, 2013, or as soon thereafter as is
practicable.

 The undersigned advise that they will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as
amended.

 [signature page follows]

 Very truly yours,

GOLDMAN, SACHS & CO.

 J.P. MORGAN
SECURITIES LLC

 BARCLAYS CAPITAL INC.

As Representatives of the several Underwriters

By: J.P. MORGAN SECURITIES LLC

By:

/s/ John Bertone

 John Bertone

 Vice
President