SEC Comment Letter 0000000000-23-004250 to Aveanna Healthcare Holdings, Inc. (AVAH) (CIK 0001832332) (AVAH)
Aveanna Healthcare Holdings, Inc. (AVAH) (CIK 0001832332)
Date: April 26, 2023 · CIK: 0001832332 · Accession: 0000000000-23-004250
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File numbers found in text: 001-40362
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United States securities and exchange commission logo
April 26, 2023
Jeff Shaner
President and Chief Executive Officer
Aveanna Healthcare Holdings, Inc.
400 Interstate North Parkway SE
Atlanta, Georgia 30339
Re:Aveanna Healthcare Holdings, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 16, 2023
File No. 001-40362
Dear Jeff Shaner:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services