SEC Comment Letter for Evolent Health, Inc. (EVH) (CIK 0001628908) (EVH) — Aug 10, 2016
Evolent Health, Inc. (EVH) (CIK 0001628908)
Date: Aug. 10, 2016 · CIK: 0001628908 · Accession: 0000000000-16-088134
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File numbers found in text: 333-212709
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Mail Stop 3233 August 10, 2016 Via E -mail Jonathan Weinberg, Esq. General Counsel Evolent Health, Inc. 800 N. Glebe Road, Suite 500 Arlington, Virginia 22203 Re: Evolent Health, Inc. Registration Statement on Form S-3 Filed July 28, 2016 File No. 333-212709 Dear Mr. Weinberg : We have reviewed your amended registration statement and have the following comment . Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewi ng any amendment to your registration statement and the information you provide in response to this comment , we may have additional comments. General 1. We note that you stated in your response letter to our comment that TPG Global, LLC is an affiliate of a broker -dealer. A selling shareholder who is an affiliate of a broker -dealer must be identified in the prospectus as an underwriter unless the prospectus states, if true, that the selling shareholder purchased the shares being registe red for resale in the ordinary course of business, and at the time of the purchase, the selling shareholder had no agreements or understandings, directly or indirectly, with any person to distribute the securities. Please confirm that, when you identify y our selling shareholders, you will identify any selling shareholder who is an affiliate of a broker -dealer as an underwriter unless the prospectus states the above two representations with respect to any such shareholder. Jonathan Weinberg, Esq. Evolent Health, Inc. August 10, 2016 Page 2 Please contact Bryan Hough, Staff Attorney, at (202) 551 -8625 or me at (202) 551 -3758 with any other questions. Sincerely, /s/ Sandra B. Hunter Sandra B. Hunter Staff Attorney Office of Real Estate and Commodities cc: William V. Fogg, Esq. (via E -Mail) Cravath, Swaine & M oore LLP