SEC Comment Letter 0000000000-23-007809 to Guardian Pharmacy Services, Inc. (GRDN)
Guardian Pharmacy Services, Inc.
Date: July 21, 2023 · CIK: 0001802255 · Accession: 0000000000-23-007809
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo July 21, 2023 David Morris Chief Financial Officer Guardian Pharmacy, LLC 300 Galleria Parkway SE Suite 800 Atlanta, Georgia 30339 Re:Guardian Pharmacy, LLC Amendment No. 5 to Draft Registration Statement on Form S-1 Submitted July 12, 2023 CIK No. 0001802255 Dear David Morris: We have reviewed your amended draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 5 to Draft Registration Statement on Form S-1 Prospectus Summary Our Financial Performance and Growth, page 2 1.Please include net income and net income CAGR, alongside adjusted EBITDA and adjusted EBITDA CAGR, in the chart presented on page 2. Refer to Item 10(e)(1)(i)(A) of Regulation S-K.
FirstName LastNameDavid Morris Comapany NameGuardian Pharmacy, LLC July 21, 2023 Page 2 FirstName LastName David Morris Guardian Pharmacy, LLC July 21, 2023 Page 2 Please contact Angela Lumley at (202) 551-3398 or Rufus Decker at (202) 551- 3769 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Mark L. Hanson
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United States securities and exchange commission logo
July 21, 2023
David Morris
Chief Financial Officer
Guardian Pharmacy, LLC
300 Galleria Parkway SE
Suite 800
Atlanta, Georgia 30339
Re:Guardian Pharmacy, LLC
Amendment No. 5 to Draft Registration Statement on Form S-1
Submitted July 12, 2023
CIK No. 0001802255
Dear David Morris:
We have reviewed your amended draft registration statement and have the following
comment.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this comment and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 5 to Draft Registration Statement on Form S-1
Prospectus Summary
Our Financial Performance and Growth, page 2
1.Please include net income and net income CAGR, alongside adjusted EBITDA
and adjusted EBITDA CAGR, in the chart presented on page 2. Refer to Item
10(e)(1)(i)(A) of Regulation S-K.
FirstName LastNameDavid Morris
Comapany NameGuardian Pharmacy, LLC
July 21, 2023 Page 2
FirstName LastName
David Morris
Guardian Pharmacy, LLC
July 21, 2023
Page 2
Please contact Angela Lumley at (202) 551-3398 or Rufus Decker at (202) 551-
3769 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Mark L. Hanson