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SEC Comment Letter for AdaptHealth Corp. (AHCO) (CIK 0001725255) (AHCO) — Oct 23, 2019

AdaptHealth Corp. (AHCO) (CIK 0001725255)
Date: Oct. 23, 2019 · CIK: 0001725255 · Accession: 0000000000-19-014790

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File numbers found in text: 001-38399

Date
October 23, 2019
Author
Richard A. Barasch
Form
UPLOAD
Company
AdaptHealth Corp. (AHCO) (CIK 0001725255)

Letter

October 23, 2019 Richard A. Barasch Chief Executive Officer DFB Healthcare Acquisitions Corp. 780 Third Avenue New York, NY 10017 Re:DFB Healthcare Acquisitions Corp. Preliminary Proxy Statement on Schedule 14A Filed August 19, 2019 File No. 001-38399 Dear Mr. Barasch: We have completed our review of your filing. 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, Division of Corporation Finance Office of Real Estate & Construction cc: Jason Simon

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October 23, 2019
Richard A. Barasch
Chief Executive Officer
DFB Healthcare Acquisitions Corp.
780 Third Avenue
New York, NY 10017
Re:DFB Healthcare Acquisitions Corp.
Preliminary Proxy Statement on Schedule 14A
Filed August 19, 2019
File No. 001-38399
Dear Mr. Barasch:
            We have completed our review of your filing.  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,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Jason Simon