SEC Company Response from AdaptHealth Corp. (AHCO) (CIK 0001725255) (AHCO) — Mar 18, 2020
AdaptHealth Corp. (AHCO) (CIK 0001725255)
Date: March 18, 2020 · CIK: 0001725255 · Accession: 0001104659-20-035318
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File numbers found in text: 333-236011
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CORRESP 1 filename1.htm March 18, 2020 VIA EDGAR Office of Life Sciences United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Chris Edwards; Joe McCann Re: AdaptHealth Corp. Registration Statement on Form S-3 Filed January 22, 2020, as amended on Form S-1 File No. 333-236011 Dear Mr. Edwards and Mr. McCann: Reference is made to the Registration Statement on Form S-3 filed by AdaptHealth Corp. (the “Company”) with the U.S. Securities and Exchange Commission on January 22, 2020, as amended on February 28, 2020 and March 9, 2020 on Form S-1 (File No. 333-236011) (the “Registration Statement”). The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on March 20, 2020 (the “Effectiveness Time”), or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended. If you have any questions related to this letter or if you require any additional information, please contact Michael Brandt or Danielle Scalzo of Willkie Farr & Gallagher LLP at (650) 887-8962 or (212) 728-8620, respectively. Please notify either of them when this request for acceleration of effectiveness of the Registration Statement has been granted. Very truly yours, AdaptHealth Corp. By: /s/ Luke McGee Name: Luke McGee Title: Chief Executive Officer Via E-mail: cc: Michael Brandt Danielle Scalzo Willkie Farr & Gallagher LLP 2