SEC Company Response from Health Catalyst, (HCAT) — Jul 23, 2019
Health Catalyst, Inc.
Date: July 23, 2019 · CIK: 0001636422 · Accession: 0001628280-19-008869
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File numbers found in text: 333-232400
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CORRESP 1 filename1.htm Document Goldman Sachs & Co. LLC 200 West Street New York, New York 10282 J.P. Morgan Securities LLC 383 Madison Avenue New York, New York 10179 July 23, 2019 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 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 with the U.S. Securities and Exchange Commission via EDGAR on July 19, 2019, in which we requested the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:00 p.m. Eastern time, on July 23, 2019, or as soon thereafter as practicable. We are no longer requesting that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement, as amended. [Signature Page Follows] Very truly yours, GOLDMAN SACHS & CO. LLC J.P. MORGAN SECURITIES LLC As representatives of the Underwriters GOLDMAN SACHS & CO. LLC By: /s/ Elizabeth Reed Name: Elizabeth Reed Title: Managing Director J.P. MORGAN SECURITIES LLC By: /s/ Stas Byhovsky Name: Stas Byhovsky Title: Managing Director [Signature Page to Withdrawal of Acceleration Request of the Underwriters]