Correspondence 0001193125-24-223655 from Guardian Pharmacy Services, Inc. (GRDN)
Guardian Pharmacy Services, Inc.
Date: Sept. 23, 2024 · CIK: 0001802255 · Accession: 0001193125-24-223655
AI Filing Summary & Sentiment
File numbers found in text: 333-274847
Letter
GUARDIAN PHARMACY SERVICES, INC.
300 Galleria Parkway SE, Suite 300
Atlanta, Georgia 30339
September 23,
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Guardian Pharmacy Services, Inc.
Registration Statement on Form S-1
File No. 333-274847
Ladies and Gentlemen:
Guardian Pharmacy Services, Inc. (the “Company”) respectfully requests under Rule 461 promulgated under the Securities Act of 1933, as amended, that the effective date of the above-referenced Registration Statement on Form S-1 (as amended, the “Registration Statement”) be accelerated to 4:00 p.m. Eastern time on September 25, 2024, or as soon thereafter as practicable, or at such later time as the Company or our legal counsel, Jones Day, may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Commission”).
Once the Registration Statement has been declared effective, the Company respectfully requests that you confirm that event with Mark L. Hanson of Jones Day by a telephone call to (404) 581-8573.
Please contact Mark L. Hanson, of Jones Day, if you have any questions concerning the foregoing. Thank you for your attention to this matter.
Very truly yours,
GUARDIAN PHARMACY SERVICES, INC.
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CORRESP 1 filename1.htm CORRESP GUARDIAN PHARMACY SERVICES, INC. 300 Galleria Parkway SE, Suite 300 Atlanta, Georgia 30339 September 23, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Guardian Pharmacy Services, Inc. Registration Statement on Form S-1 File No. 333-274847 Ladies and Gentlemen: Guardian Pharmacy Services, Inc. (the “Company”) respectfully requests under Rule 461 promulgated under the Securities Act of 1933, as amended, that the effective date of the above-referenced Registration Statement on Form S-1 (as amended, the “Registration Statement”) be accelerated to 4:00 p.m. Eastern time on September 25, 2024, or as soon thereafter as practicable, or at such later time as the Company or our legal counsel, Jones Day, may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Commission”). Once the Registration Statement has been declared effective, the Company respectfully requests that you confirm that event with Mark L. Hanson of Jones Day by a telephone call to (404) 581-8573. Please contact Mark L. Hanson, of Jones Day, if you have any questions concerning the foregoing. Thank you for your attention to this matter. Very truly yours, GUARDIAN PHARMACY SERVICES, INC. By: /s/ Fred P. Burke Name: Fred P. Burke Title: President and Chief Executive Officer