SEC Comment Letter for Change Healthcare Inc. (CIK 0001756497) — Aug 25, 2020
Change Healthcare Inc. (CIK 0001756497)
Date: Aug. 25, 2020 · CIK: 0001756497 · Accession: 0000000000-20-007981
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File numbers found in text: 001-38961
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United States securities and exchange commission logo
August 25, 2020
Fredrick Eliasson
Executive Vice President and Chief Financial Officer
Change Healthcare, Inc.
3055 Lebanon Pike
Suite 1000
Nashville, TN 37214
Re:Change Healthcare, Inc.
Form 10-K for the fiscal year ended March 31, 2020
Filed June 4, 2020
File No. 001-38961
Dear Mr. Eliasson:
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 Technology