SEC Company Response from PF2 SpinCo, Inc. (CIK 0001790930) — Feb 25, 2020
PF2 SpinCo, Inc. (CIK 0001790930)
Date: Feb. 25, 2020 · CIK: 0001790930 · Accession: 0001193125-20-048381
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File numbers found in text: 333-236236
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CORRESP 1 filename1.htm Company Acceleration Request PF2 SpinCo, Inc. 6555 State Hwy 161 Irving, TX 75039 February 25, 2020 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Brittany Ebbertt Mr. Craig Wilson Mr. Matthew Crispino Ms. Jan Woo Re: PF2 SpinCo, Inc. Registration Statement on Form S-4/S-1 File No. 333-236236 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, PF2 SpinCo, Inc. (“SpinCo”) hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 4:15 P.M., Eastern Time, on Friday, February 28, 2020, or as soon as practicable thereafter. SpinCo hereby authorizes Alan F. Denenberg of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration. Please contact Mr. Denenberg at (650) 752-2004 with any questions you may have concerning this request, and please notify Mr. Denenberg when this request for acceleration has been granted. [Signature Page Follows] Sincerely, PF2 SpinCo, Inc. By: /s/ Britt J. Vitalone Britt J. Vitalone Chief Executive Officer and Director cc: Davis Polk & Wardwell LLP Alan F. Denenberg McKesson Corporation Lori A. Schechter, Executive Vice President, Chief Legal Officer & General Counsel PF2 SpinCo, Inc. Brian S. Tyler, Director Paul A. Smith, President and Secretary Sundeep Reddy, Vice President, Treasurer and Director 2