SEC Comment Letter 0000000000-24-010086 to Pennant Group, Inc. (PNTG) (CIK 0001766400) (PNTG)
Pennant Group, Inc. (PNTG) (CIK 0001766400)
Date: Sept. 6, 2024 · CIK: 0001766400 · Accession: 0000000000-24-010086
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File numbers found in text: 001-38900
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September 5, 2024
Brent Guerisoli
Chief Executive Officer and Director
The Pennant Group, Inc.
1675 East Riverside Drive, Suite 150
Eagle, ID 83616
Re:The Pennant Group, Inc.
Definitive Proxy Statement on Schedule 14A
Filed April 11, 2024
File No. 001-38900
Dear Brent 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