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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

Date
September 6, 2023
Author
/s/ Thomas G. Ondrof
Form
CORRESP
Company
Vestis Corp

Letter

VIA EDGAR Division of Corporate Finance Office of Trade & Services 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

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CORRESP
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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