Correspondence 0001193125-24-067340 from AUNA S.A. (AUNA)
AUNA S.A.
Date: March 14, 2024 · CIK: 0001799207 · Accession: 0001193125-24-067340
AI Filing Summary & Sentiment
File numbers found in text: 333-276435
Letter
Division of Corporation Finance Office of Industrial Applications and Services F Street, N.E. Washington, D.C. 20549 Attn: Jessica Ansart Katherine Bagley
Re: Auna S.A.
Dear Ms. Ansart and Ms. Bagley:
On behalf of our client, Auna S.A. (the “Company”), we have submitted a revised Registration Statement on Form F-1 (the “Registration Statement”). The revised Registration Statement includes pricing-related information and also contains certain additional updates and revisions.
Further, we respectfully note that, as discussed, the Company is hoping, subject to market conditions, to become effective on or about March 21. We greatly appreciate the Staff’s assistance in light of this timing.
* * *
Please do not hesitate to contact me at 212-450-4086 or maurice.blanco@davispolk.com if you have any questions regarding the foregoing or if we can provide any additional information.
Sincerely,
/s/ Maurice Blanco
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CORRESP 1 filename1.htm CORRESP Maurice Blanco maurice.blanco@davispolk.com Davis Polk & Wardwell LLP 450 Lexington Avenue New York, NY 10017 March 14, 2024 Re: Auna S.A. Amendment No. 3 to Registration Statement on Form F-1 Filed March 14, 2024 File No. 333-276435 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attn: Jessica Ansart Katherine Bagley Dear Ms. Ansart and Ms. Bagley: On behalf of our client, Auna S.A. (the “Company”), we have submitted a revised Registration Statement on Form F-1 (the “Registration Statement”). The revised Registration Statement includes pricing-related information and also contains certain additional updates and revisions. Further, we respectfully note that, as discussed, the Company is hoping, subject to market conditions, to become effective on or about March 21. We greatly appreciate the Staff’s assistance in light of this timing. * * * Please do not hesitate to contact me at 212-450-4086 or maurice.blanco@davispolk.com if you have any questions regarding the foregoing or if we can provide any additional information. Sincerely, /s/ Maurice Blanco Maurice Blanco cc: Gisele Remy, Chief Financial Officer Auna S.A.