SEC Comment Letter 0000000000-24-010291 to Aveanna Healthcare Holdings, Inc. (AVAH) (CIK 0001832332) (AVAH)
Aveanna Healthcare Holdings, Inc. (AVAH) (CIK 0001832332)
Date: Sept. 12, 2024 · CIK: 0001832332 · Accession: 0000000000-24-010291
AI Filing Summary & Sentiment
File numbers found in text: 333-281982
Letter
September 12, 2024 Jeff Shaner Chief Executive Officer Aveanna Healthcare Holdings Inc. 400 Interstate North Parkway SE Atlanta, GA 30339 Re:Aveanna Healthcare Holdings Inc. Registration Statement on Form S-3 Filed September 9, 2024 File No. 333-281982 Dear Jeff Shaner: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Juan Grana at 202-551-6034 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc:Win Rutherfurd, Esq.
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September 12, 2024
Jeff Shaner
Chief Executive Officer
Aveanna Healthcare Holdings Inc.
400 Interstate North Parkway SE
Atlanta, GA 30339
Re:Aveanna Healthcare Holdings Inc.
Registration Statement on Form S-3
Filed September 9, 2024
File No. 333-281982
Dear Jeff Shaner:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Juan Grana at 202-551-6034 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc:Win Rutherfurd, Esq.