SEC Comment Letter 0000000000-23-009482 to Pennant Group, Inc. (PNTG) (CIK 0001766400) (PNTG)
Pennant Group, Inc. (PNTG) (CIK 0001766400)
Date: Aug. 29, 2023 · CIK: 0001766400 · Accession: 0000000000-23-009482
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File numbers found in text: 001-38900
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United States securities and exchange commission logo
August 29, 2023
Brent J. Guerisoli
Chief Executive Officer
The Pennant Group, Inc.
1675 E. Riverside Drive, Suite 150
Eagle, Idaho 83616
Re:The Pennant Group, Inc.
Definitive Proxy Statement on Schedule 14A
Filed April 13, 2023
File No. 001-38900
Dear Brent J. Guerisoli:
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
Disclosure Review Program