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SEC Comment Letter for Evolent Health, Inc. (EVH) (CIK 0001628908) (EVH) — May 24, 2017

Evolent Health, Inc. (EVH) (CIK 0001628908)
Date: May 24, 2017 · CIK: 0001628908 · Accession: 0000000000-17-018214

AI Filing Summary & Sentiment

Date
December 31, 2016
Author
/s/ Wilson K. Lee
Form
UPLOAD
Company
Evolent Health, Inc. (EVH) (CIK 0001628908)

Letter

Mailstop 3233 May 24, 201 7 Via E -mail Mr. Nicholas McGrane Chief Financial Officer Evolent Health, Inc. 800 N. Glebe Road, Suite 500 Arlington, VA 22203

Re: Evolent Health, Inc. Form 10 -K for the fiscal year ended December 31, 2016 Filed March 3, 2017 File No. 001 -37415

Dear Mr. McGrane :

We have completed our review of your filing s. 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,
/s/ Wilson K. Lee

Show Raw Text
Mailstop 3233
May 24, 201 7

Via E -mail
Mr. Nicholas McGrane
Chief Financial Officer
Evolent Health, Inc.
800 N. Glebe Road, Suite 500
Arlington, VA  22203

Re: Evolent Health, Inc.
 Form 10 -K for the fiscal year ended December 31, 2016
Filed March 3, 2017
File No. 001 -37415

Dear Mr. McGrane :

We have completed our review of your filing s.  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,

 /s/ Wilson K. Lee

Wilson K. Lee
Senior Staff Accountant
Office of Real Estate and
Commodities