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
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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