SEC Company Response from Health Catalyst, (HCAT) — Jul 22, 2019
Health Catalyst, Inc.
Date: July 22, 2019 · CIK: 0001636422 · Accession: 0001628280-19-008866
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File numbers found in text: 333-232400
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CORRESP 1 filename1.htm Document Health Catalyst, Inc. 3165 Millrock Drive #400 Salt Lake City, UT 84121 VIA EDGAR July 22, 2019 Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Jan Woo Mitchell Austin Stephen Krikorian Diane Fritz Re: Health Catalyst, Inc. Withdrawal of Acceleration Request for Registration Statement on Form S-1 File No. 333-232400 Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on July 19, 2019, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for Tuesday, July 23, 2019, at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at such time and we hereby formally withdraw our request for acceleration of the effective date. If you have any questions regarding this request, please contact An-Yen Hu of Goodwin Procter LLP at (650) 752-3185. [Signature page follows] Sincerely, HEALTH CATALYST, INC. /s/ Daniel Burton Daniel Burton Chief Executive Officer cc: J. Patrick Nelli, Health Catalyst, Inc. Daniel Orenstein, Health Catalyst, Inc. Richard A. Kline, Goodwin Procter LLP David Peinsipp, Cooley LLP Kristin VanderPas, Cooley LLP Charles S. Kim, Cooley LLP Shawn Goff, Ernst & Young LLP