SEC Company Response from BrightView Holdings, Inc. (BV) (CIK 0001734713) (BV) — Jun 11, 2018
BrightView Holdings, Inc. (BV) (CIK 0001734713)
Date: June 11, 2018 · CIK: 0001734713 · Accession: 0001193125-18-188861
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File numbers found in text: 333-225277
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CORRESP 1 filename1.htm CORRESP SIMPSON THACHER & BARTLETT LLP 425 LEXINGTON AVENUE NEW YORK, N.Y. 10017-3954 (212) 455-2000 ______ FACSIMILE (212) 455-2502 DIRECT DIAL NUMBER (212) 455-2948 E-MAIL ADDRESS JKAUFMAN@STBLAW.COM June 11, 2018 VIA EDGAR Re: BrightView Holdings, Inc. Amendment No. 1 to Registration Statement on Form S-1 File No. 333-225277 Anne Nguyen Parker, Assistant Director Securities and Exchange Commission Division of Corporation Finance Office of Transportation and Leisure 100 F Street, N.E. Washington, D.C. 20549 Ladies and Gentlemen: On behalf of BrightView Holdings, Inc. (the “Company”), we hereby file with the Securities and Exchange Commission Amendment No. 1 (“Amendment No. 1”) to the above-referenced registration statement on Form S-1 (the “Registration Statement”). Amendment No. 1 has been updated primarily to reflect the 2.33839-for-1 reverse stock split the Company effected on June 8, 2018, and the information dependent upon the reverse stock split, and to otherwise update its disclosure. To assist the Staff’s review of Amendment No. 1, we will send blacklined copies of Amendment No. 1 against the Registration Statement, which was filed on May 30, 2018. Please do not hesitate to call me at (212) 455-2948 with any questions or comments regarding this filing. Very truly yours, /s/ Joseph H. Kaufman Joseph H. Kaufman cc: Securities and Exchange Commission Effie Simpson Theresa Brillant Julia Griffith J. Nolan McWilliams BrightView Holdings, Inc. Andrew V. Masterman Jonathan M. Gottsegen Davis Polk & Wardwell LLP Byron B. Rooney Joseph A. Hall