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CORRESP Filing

Guardian Pharmacy Services, Inc.
Date: May 20, 2025 · CIK: 0001802255 · Accession: 0001193125-25-123188

Offering / Registration Process

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File numbers found in text: 333-287431

Date
May 20, 2025
Author
Fred P. Burke
Form
CORRESP
Company
Guardian Pharmacy Services, Inc.

Letter

Re: Guardian Pharmacy Services, Inc. Registration Statement on Form S-1 File No. 333-287431 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 May 22, 2025, 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.

GUARDIAN PHARMACY SERVICES, INC. 300 Galleria Parkway SE, Suite 300 Atlanta, Georgia 30339 May 20, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Very truly yours,
GUARDIAN PHARMACY SERVICES, INC.

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CORRESP
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 CORRESP

 GUARDIAN PHARMACY SERVICES, INC.
 300 Galleria Parkway SE, Suite 300
 Atlanta, Georgia 30339 May 20, 2025
 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. 333-287431 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 May 22, 2025, 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