Correspondence 0001193125-24-217975 from Aveanna Healthcare Holdings, Inc. (AVAH) (CIK 0001832332) (AVAH)
Aveanna Healthcare Holdings, Inc. (AVAH) (CIK 0001832332)
Date: Sept. 12, 2024 · CIK: 0001832332 · Accession: 0001193125-24-217975
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File numbers found in text: 333-281982
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CORRESP 1 filename1.htm CORRESP Aveanna Healthcare Holdings Inc. 400 Interstate North Parkway SE Suite 1600 Atlanta, GA 30339 September 12, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Juan Grana RE: Aveanna Healthcare Holdings Inc. (the “Company”) Registration Statement on Form S-3 (as amended, the “Registration Statement”) Filed September 6, 2024 File No. 333-281982 Dear Mr. Grana: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on September 16, 2024, or as soon thereafter as practicable. [Signature page follows] Very truly yours, Aveanna Healthcare Holdings Inc. By: /s/ Jeff Shaner Name: Jeff Shaner Title: Chief Executive Officer and President