SEC Comment Letter 0000000000-24-003166 to Enhabit, Inc. (EHAB) (CIK 0001803737) (EHAB)
Enhabit, Inc. (EHAB) (CIK 0001803737)
Date: March 22, 2024 · CIK: 0001803737 · Accession: 0000000000-24-003166
AI Filing Summary & Sentiment
File numbers found in text: 001-41406
Letter
United States securities and exchange commission logo March 22, 2024 Crissy Carlisle Chief Financial Officer Enhabit, Inc. 6688 N. Central Expressway Suite 1300 Dallas, TX 75206 Re:Enhabit, Inc. Form 10-K filed March 15, 2024 File No. 001-41406 Dear Crissy Carlisle: We have reviewed your filing and have the following comments. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-K filed March 15, 2024 Adjusted EBITDA, page 42 1.Please quantify the components of the adjustment for “unusual or nonrecurring items not typical of ongoing operations” and describe the nature of each material component. For each material component, please tell us your consideration of Item 10(e)(1)(ii)(B) of Regulation S-K and Question 100.01 in the C&DIs on Non-GAAP Financial Measures in determining the costs do not represent normal, recurring operating costs. 2.Please tell us your consideration of providing disclosure in MD&A or elsewhere as appropriate describing the nonroutine litigation mentioned in your Adjusted EBITDA reconciliation and the expected material impact on future operations.
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameCrissy Carlisle Comapany NameEnhabit, Inc. March 22, 2024 Page 2 FirstName LastName Crissy Carlisle Enhabit, Inc. March 22, 2024 Page 2
Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you have questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
March 22, 2024
Crissy Carlisle
Chief Financial Officer
Enhabit, Inc.
6688 N. Central Expressway Suite 1300
Dallas, TX 75206
Re:Enhabit, Inc.
Form 10-K filed March 15, 2024
File No. 001-41406
Dear Crissy Carlisle:
We have reviewed your filing and have the following comments. Please respond to this
letter within ten business days by providing the requested information or advise us as soon as
possible when you will respond. If you do not believe a comment applies to your facts and
circumstances, please tell us why in your response. After reviewing your response to this letter,
we may have additional comments.
Form 10-K filed March 15, 2024
Adjusted EBITDA, page 42
1.Please quantify the components of the adjustment for “unusual or nonrecurring items not
typical of ongoing operations” and describe the nature of each material component. For
each material component, please tell us your consideration of Item 10(e)(1)(ii)(B) of
Regulation S-K and Question 100.01 in the C&DIs on Non-GAAP Financial Measures in
determining the costs do not represent normal, recurring operating costs.
2.Please tell us your consideration of providing disclosure in MD&A or elsewhere as
appropriate describing the nonroutine litigation mentioned in your Adjusted EBITDA
reconciliation and the expected material impact on future operations.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameCrissy Carlisle
Comapany NameEnhabit, Inc.
March 22, 2024 Page 2
FirstName LastName
Crissy Carlisle
Enhabit, Inc.
March 22, 2024
Page 2
Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you have
questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services