Correspondence 0001766400-23-000098 from Pennant Group, Inc. (PNTG) (CIK 0001766400) (PNTG)

Pennant Group, Inc. (PNTG) (CIK 0001766400)
Date: Aug. 18, 2023 · CIK: 0001766400 · Accession: 0001766400-23-000098

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AI Filing Summary & Sentiment

File numbers found in text: 001-38900

Referenced dates: August 8, 2023

Date

August 18, 2023

Author

/S/KIRK CHENEY

Form

CORRESP

Company

Pennant Group, Inc. (PNTG) (CIK 0001766400)

Letter

Securities and Exchange Commission Division of Corporation Finance via EDGAR Definitive Proxy Statement on Schedule 14A Filed April 13, 2023 File No. 001-38900

Re: The Pennant Group, Inc.

Dear Mr. Crawford and Ms. Ravitz,

The Pennant Group, Inc. (“Pennant”) is in the receipt of the Division’s comment letter dated August 8, 2023 (the “Comment Letter”), which includes the Division’s comments on the above-captioned proxy statement. Pennant understands that it was randomly selected for a review relating to the newly-instituted rules included in Regulation S-K Item 402(v).

Pennant has reviewed the Comment Letter and hereby confirms that it will enhance disclosures in its future proxy filings to incorporate the guidance in the Comment Letter, as well as the guidance, facts and circumstances applicable to Pennant at such time.

Sincerely,
/S/KIRK CHENEY

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CORRESP
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Document

Securities and Exchange Commission

Division of Corporation Finance

via EDGAR

                                                                                 August 18, 2023

Re:   The Pennant Group, Inc.

  Definitive Proxy Statement on Schedule 14A

  Filed April 13, 2023

  File No. 001-38900

Dear Mr. Crawford and Ms. Ravitz,

The Pennant Group, Inc. (“Pennant”) is in the receipt of the Division’s comment letter dated August 8, 2023 (the “Comment Letter”), which includes the Division’s comments on the above-captioned proxy statement. Pennant understands that it was randomly selected for a review relating to the newly-instituted rules included in Regulation S-K Item 402(v).

Pennant has reviewed the Comment Letter and hereby confirms that it will enhance disclosures in its future proxy filings to incorporate the guidance in the Comment Letter, as well as the guidance, facts and circumstances applicable to Pennant at such time.

Sincerely,

/S/KIRK CHENEY

Kirk Cheney

General Counsel & Corporate Secretary

The Pennant Group, Inc.

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