Correspondence 0001628280-23-031478 from Vestis Corp (VSTS)
Vestis Corp
Date: Sept. 6, 2023 · CIK: 0001967649 · Accession: 0001628280-23-031478
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File numbers found in text: 001-41783
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CORRESP 1 filename1.htm Document VESTIS CORPORATION 2400 Market Street Philadelphia, Pennsylvania 19103 September 6, 2023 VIA EDGAR Rucha Pandit Mara Ransom Division of Corporate Finance Office of Trade & Services U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: Vestis Corporation Registration Statement on Form 10-12B File No. 001-41783 Dear Ms. Pandit and Ms. Ransom: Reference is made to the Registration Statement on Form 10 (File No. 001-41783) (as amended, the “Registration Statement”), filed by Vestis Corporation (the “Company”) with the U.S. Securities and Exchange Commission. The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern time, on September 8, 2023, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder. If the Staff has any further questions or comments concerning this letter, or if you require any additional information, please feel free to contact the Company’s counsel, Alison Z. Preiss at (212) 403-1107 or David A. Katz at (212) 403-1309, each of Wachtell, Lipton, Rosen & Katz. We request that we be notified of the effectiveness of the Registration Statement by a telephone call to Ms. Preiss or Mr. Katz and that such effectiveness also be confirmed in writing. Sincerely, Vestis Corporation /s/ Thomas G. Ondrof Name: Thomas G. Ondrof Title: Chief Executive Officer and President cc: Harold Dichter, Aramark Tim Donovan, Aramark Kim Scott, Aramark David A. Katz, Wachtell, Lipton, Rosen & Katz Alison Z. Preiss, Wachtell, Lipton, Rosen & Katz