SEC Comment Letter 0000000000-23-006573 to Vestis Corp (VSTS)
Vestis Corp
Date: June 20, 2023 · CIK: 0001967649 · Accession: 0000000000-23-006573
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Letter
United States securities and exchange commission logo June 20, 2023 Harold Dichter Deputy General Counsel Epic NewCo, Inc. 2400 Market Street Philadelphia, Pennsylvania 19103 Re:Epic NewCo, Inc. Amendment No. 1 to Draft Registration Statement on Form 10-12B Submitted May 26, 2023 CIK No. 0001967649 Dear Harold Dichter: We have reviewed your amended draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 1 to Draft Registration Statement on Form 10-12B Key Trends Affecting Our Results of Operations, page 73 1.Please enhance your disclosure to elaborate upon the actions taken or planned to mitigate inflationary pressures in response to price increases you experienced in fiscal year 2022 and the six months ended March 31, 2023. Describe how much of any increase in costs you have been able to pass along to customers, which resulted in increased revenues. Explain whether you believe you will be able to continue pass along such costs and why. If you believe the risk of inflationary pressures has been or will be material to your results of operations, provide related risk factor disclosure.
FirstName LastNameHarold Dichter Comapany NameEpic NewCo, Inc. June 20, 2023 Page 2 FirstName LastName Harold Dichter Epic NewCo, Inc. June 20, 2023 Page 2 Please contact Rucha Pandit at (202) 551-6022 or Mara Ransom at (202) 551-3264 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Alison Z. Preiss
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United States securities and exchange commission logo
June 20, 2023
Harold Dichter
Deputy General Counsel
Epic NewCo, Inc.
2400 Market Street
Philadelphia, Pennsylvania 19103
Re:Epic NewCo, Inc.
Amendment No. 1 to Draft Registration Statement on Form 10-12B
Submitted May 26, 2023
CIK No. 0001967649
Dear Harold Dichter:
We have reviewed your amended draft registration statement and have the following
comment.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this comment and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 1 to Draft Registration Statement on Form 10-12B
Key Trends Affecting Our Results of Operations, page 73
1.Please enhance your disclosure to elaborate upon the actions taken or planned to mitigate
inflationary pressures in response to price increases you experienced in fiscal year 2022
and the six months ended March 31, 2023. Describe how much of any increase in costs
you have been able to pass along to customers, which resulted in increased revenues.
Explain whether you believe you will be able to continue pass along such costs and why.
If you believe the risk of inflationary pressures has been or will be material to your results
of operations, provide related risk factor disclosure.
FirstName LastNameHarold Dichter
Comapany NameEpic NewCo, Inc.
June 20, 2023 Page 2
FirstName LastName
Harold Dichter
Epic NewCo, Inc.
June 20, 2023
Page 2
Please contact Rucha Pandit at (202) 551-6022 or Mara Ransom at (202) 551-3264 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Alison Z. Preiss