Correspondence 0001193125-24-178811 from Ardent Health, Inc. (ARDT)
Ardent Health, Inc.
Date: July 15, 2024 · CIK: 0001756655 · Accession: 0001193125-24-178811
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File numbers found in text: 333-280425
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CORRESP 1 filename1.htm CORRESP ARDENT HEALTH PARTNERS, LLC 340 Seven Springs Way, Suite 100 Brentwood, Tennessee 37027 July 15, 2024 VIA EDGAR SUBMISSION U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Katherine Bagley Jeanne Baker Conlon Danberg Tracey Houser Re: Ardent Health Partners, LLC Registration Statement on Form S-1 File No. 333-280425 Acceleration Request Requested Date: July 17, 2024 Requested Time: 4:00 P.M., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ardent Health Partners, LLC (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form S-1, Registration Number 333-280425 (the “Registration Statement”) be accelerated so that the Company’s Registration Statement will become effective at 4:00 P.M., Eastern Time, on July 17, 2024, or as soon thereafter as practicable or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. We would appreciate it if, as soon as the Registration Statement is declared effective, you would so inform Samir A. Gandhi of Sidley Austin LLP at (212) 839-5684. Very truly yours, /s/ Stephen C. Petrovich Stephen C. Petrovich Executive Vice President, General Counsel and Secretary cc: Martin J. Bonick, President and Chief Executive Officer, Ardent Health Partners, LLC Alfred Lumsdaine, Chief Financial Officer, Ardent Health Partners, LLC Samir A. Gandhi, Sidley Austin LLP Michael P. Heinz, Sidley Austin LLP Helen Theung, Sidley Austin LLP Nathan Ajiashvili, Latham & Watkins LLP Erika L. Weinberg, Latham & Watkins LLP