CORRESP Filing
Ardent Health, Inc.
Date: Aug. 21, 2025 · CIK: 0001756655 · Accession: 0001193125-25-185387
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File numbers found in text: 333-289763
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CORRESP 1 filename1.htm CORRESP August 21, 2025 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Jane Park Re: Ardent Health, Inc. Registration Statement on Form S-3 File No. 333-289763 Acceleration Request Requested Date: August 25, 2025 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, Inc. (the “ Company ”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (the “ Registration Statement ”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on August 25, 2025, 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. Please contact Michael P. Heinz of Sidley Austin LLP at (212) 839-5444 with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement. Very truly yours, /s/ Stephen C. Petrovich Stephen C. Petrovich Executive Vice President and General Counsel Ardent Health, Inc. cc: Martin J. Bonick, President and Chief Executive Officer, Ardent Health, Inc. Michael P. Heinz, Sidley Austin LLP Samir A. Gandhi, Sidley Austin LLP