Correspondence 0001193125-24-284312 from Acadia Healthcare Company, Inc. (ACHC) (CIK 0001520697) (ACHC)
Acadia Healthcare Company, Inc. (ACHC) (CIK 0001520697)
Date: Dec. 23, 2024 · CIK: 0001520697 · Accession: 0001193125-24-284312
AI Filing Summary & Sentiment
File numbers found in text: 001-35331
Letter
December 23, 2024
VIA EDGAR
Tayyaba Shafique
Tracey Houser
Division of Corporation Finance
Office of Industrial Applications and Services
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Acadia Healthcare Company, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
Form 8-K Filed February 27, 2024
Response dated December 6, 2024
File No. 001-35331
Ladies and Gentlemen:
On behalf of Acadia Healthcare Company, Inc. (the “Company”), we acknowledge receipt of your letter (the “Comment Letter”), dated December 20, 2024, with respect to the Company’s Form 8-K, filed on February 27, 2024 (File No. 001-35331), in which you requested that we respond within ten business days or advise you when we would provide a response. We have begun to analyze the comments of the staff of the U.S. Securities and Exchange Commission and the Company is in the process of preparing a response. We respectfully request an extension of five business days so that we may devote the appropriate amount of time and resources to ensure a sufficient response. The Company will provide a comprehensive response to the Comment Letter no later than January 15, 2025.
We appreciate your consideration in this matter. If you have any questions concerning our request, please contact Matthew Pacey of Kirkland & Ellis LLP at (713) 836-3786 or Heather Dixon of the Company at (615) 861-7307.
[Signature Page Follows]
Very truly yours,
ACADIA HEALTHCARE COMPANY, INC.
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CORRESP 1 filename1.htm CORRESP December 23, 2024 VIA EDGAR Tayyaba Shafique Tracey Houser Division of Corporation Finance Office of Industrial Applications and Services United States Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Acadia Healthcare Company, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 Form 8-K Filed February 27, 2024 Response dated December 6, 2024 File No. 001-35331 Ladies and Gentlemen: On behalf of Acadia Healthcare Company, Inc. (the “Company”), we acknowledge receipt of your letter (the “Comment Letter”), dated December 20, 2024, with respect to the Company’s Form 8-K, filed on February 27, 2024 (File No. 001-35331), in which you requested that we respond within ten business days or advise you when we would provide a response. We have begun to analyze the comments of the staff of the U.S. Securities and Exchange Commission and the Company is in the process of preparing a response. We respectfully request an extension of five business days so that we may devote the appropriate amount of time and resources to ensure a sufficient response. The Company will provide a comprehensive response to the Comment Letter no later than January 15, 2025. We appreciate your consideration in this matter. If you have any questions concerning our request, please contact Matthew Pacey of Kirkland & Ellis LLP at (713) 836-3786 or Heather Dixon of the Company at (615) 861-7307. [Signature Page Follows] Very truly yours, ACADIA HEALTHCARE COMPANY, INC. /s/ Heather Dixon Name: Heather Dixon Title: Chief Financial Officer cc: Christopher H. Hunter, Acadia Healthcare Company, Inc. Brian Farley, Acadia Healthcare Company, Inc. Matthew R. Pacey, P.C., Kirkland & Ellis LLP Ieuan A. List, Kirkland & Ellis LLP