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Correspondence 0001193125-24-071673 from AUNA S.A. (AUNA)

AUNA S.A.
Date: March 19, 2024 · CIK: 0001799207 · Accession: 0001193125-24-071673

AI Filing Summary & Sentiment

File numbers found in text: 333-276435

Date
March 19, 2024
Author
Auna S.A.
Form
CORRESP
Company
AUNA S.A.

Letter

March 19, 2024

VIA EDGAR

Office of Financial Services

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn: Christie Wong

Michael Fay

Jessica Ansart

Katherine Bagley

Re: Auna S.A.

Registration Statement on Form F-1, as amended

File No. 333-276435

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Auna S.A. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-276435) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 2:00 p.m., Eastern Standard Time, on March 21, 2024, or as soon as practicable thereafter. The Company hereby authorizes Maurice Blanco of Davis Polk & Wardwell LLP, counsel to the Company, to modify or withdraw this request for acceleration orally. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.

The Company requests that we be notified of such effectiveness by a telephone call to Mr. Blanco at +1 212 450-4086 and that such effectiveness also be confirmed in writing.

Very truly yours,
Auna S.A.

Show Raw Text
CORRESP
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CORRESP

 March 19, 2024

VIA EDGAR

 Office of Financial Services

Division of Corporation Finance

 U.S. Securities and Exchange
Commission

 100 F Street, NE

 Washington, D.C. 20549

Attn:
 Christie Wong

Michael Fay

 Jessica Ansart

Katherine Bagley

Re:
 Auna S.A.

Registration Statement on Form F-1, as amended

File No. 333-276435

Ladies and Gentlemen:

 Pursuant to Rule 461
under the Securities Act of 1933, as amended, Auna S.A. (the “Company”), hereby requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-276435) (the “Registration Statement”) be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 2:00 p.m., Eastern Standard Time, on
March 21, 2024, or as soon as practicable thereafter. The Company hereby authorizes Maurice Blanco of Davis Polk & Wardwell LLP, counsel to the Company, to modify or withdraw this request for acceleration orally. By separate letter,
the underwriters of the issuance of the securities being registered join in this request for acceleration.

 The Company requests that we
be notified of such effectiveness by a telephone call to Mr. Blanco at +1 212 450-4086 and that such effectiveness also be confirmed in writing.

 1

Very truly yours,

Auna S.A.

By:

/s/ Gisele Remy

Name:

Gisele Remy

Title:

Chief Financial Officer