SEC Comment Letter 0000000000-24-007802 to Guardian Pharmacy Services, Inc. (GRDN)
Guardian Pharmacy Services, Inc.
Date: July 10, 2024 · CIK: 0001802255 · Accession: 0000000000-24-007802
AI Filing Summary & Sentiment
File numbers found in text: 333-274847
Letter
July 10, 2024 CERTIFIED MAIL RETURN RECEIPT REQUESTED David Morris Chief Financial Officer Guardian Pharmacy, LLC 300 Galleria Parkway SE, Suite 800 Atlanta, Georgia 30339 Re:Guardian Pharmacy, LLC Registration Statement on Form S-1 Filed October 3, 2023 File No. 333-274847 Dear David Morris: It has been more than nine months since you filed this registration statement and it is now out of date. Within 30 days from the date of this letter, you should either: •amend it to comply with the applicable requirements of the Securities Act of 1933, the rules and regulations under the Act, and the requirements of the form; or •file a request for withdrawal. If you requested confidential treatment for portions of any exhibits to your registration statement and you request withdrawal of that registration statement, please submit a concurrent request for withdrawal of your application for confidential treatment. If you do not amend the registration statement or file a request for withdrawal (or provide us with a satisfactory explanation of why you have not done either) within 30 days, we may enter an order declaring the registration statement abandoned under rule 479 of the Act. Please contact Rucha Pandit at 202-551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
July 10, 2024 Page 2
cc:Fred P. Burke, President and CEO CERTIFIED MAIL RETURN RECEIPT REQUESTED
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July 10, 2024
CERTIFIED MAIL
RETURN RECEIPT REQUESTED
David Morris
Chief Financial Officer
Guardian Pharmacy, LLC
300 Galleria Parkway SE, Suite 800
Atlanta, Georgia 30339
Re:Guardian Pharmacy, LLC
Registration Statement on Form S-1
Filed October 3, 2023
File No. 333-274847
Dear David Morris:
It has been more than nine months since you filed this registration statement and it is now
out of date. Within 30 days from the date of this letter, you should either:
•amend it to comply with the applicable requirements of the Securities Act of 1933, the rules
and regulations under the Act, and the requirements of the form; or
•file a request for withdrawal.
If you requested confidential treatment for portions of any exhibits to your registration
statement and you request withdrawal of that registration statement, please submit a concurrent
request for withdrawal of your application for confidential treatment.
If you do not amend the registration statement or file a request for withdrawal (or provide
us with a satisfactory explanation of why you have not done either) within 30 days, we may enter
an order declaring the registration statement abandoned under rule 479 of the Act.
Please contact Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
July 10, 2024
Page 2
cc:Fred P. Burke, President and CEO
CERTIFIED MAIL
RETURN RECEIPT REQUESTED