Correspondence 0001628280-24-015229 from PACS Group, Inc. (PACS) (CIK 0002001184) (PACS)
PACS Group, Inc. (PACS) (CIK 0002001184)
Date: April 8, 2024 · CIK: 0002001184 · Accession: 0001628280-24-015229
AI Filing Summary & Sentiment
File numbers found in text: 333-277893
Letter
Document
April 8, 2024
VIA EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeanne Bennett
Li Xiao
Juan Grana
Abby Adams
Re: PACS Group, Inc.
Registration Statement on Form S-1
Registration No. 333-277893
Acceleration Request
Requested Date: April 10, 2024
Requested Time: 4:00 p.m., Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 460 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several underwriters (the “Representatives”), wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the initial public offering of common stock of PACS Group, Inc., a Delaware corporation (the “Registrant”), as many copies of the preliminary prospectus of the Registrant as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We, the undersigned Representatives, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the proposed offering.
In accordance with Rule 461 of the Securities Act, we hereby join in the request of the Registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time on April 10, 2024, or such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. We, the undersigned Representatives, confirm that the underwriters are aware of their obligations under the Securities Act.
[Signature Page Follows]
Very truly yours,
Citigroup Global Markets Inc.
Show Raw Text
CORRESP 1 filename1.htm Document April 8, 2024 VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jeanne Bennett Li Xiao Juan Grana Abby Adams Re: PACS Group, Inc. Registration Statement on Form S-1 Registration No. 333-277893 Acceleration Request Requested Date: April 10, 2024 Requested Time: 4:00 p.m., Eastern Time Ladies and Gentlemen: Pursuant to Rule 460 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representatives of the several underwriters (the “Representatives”), wish to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the initial public offering of common stock of PACS Group, Inc., a Delaware corporation (the “Registrant”), as many copies of the preliminary prospectus of the Registrant as appears to be reasonable to secure adequate distribution of the preliminary prospectus. We, the undersigned Representatives, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the proposed offering. In accordance with Rule 461 of the Securities Act, we hereby join in the request of the Registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time on April 10, 2024, or such later time as the Registrant or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission. We, the undersigned Representatives, confirm that the underwriters are aware of their obligations under the Securities Act. [Signature Page Follows] Very truly yours, Citigroup Global Markets Inc. J.P. Morgan Securities LLC Truist Securities, Inc. As representatives of the several underwriters listed in Schedule I to the Underwriting Agreement Citigroup Global Markets Inc. By: /s/Nishant Jadav Name: Nishant Jadav Title: Managing Director J.P. Morgan Securities LLC By: /s/ Nikul Patel Name: Nikul Patel Title: Managing Director Truist Securities, Inc. By: /s/ Jordan Wilder Name: Jordan Wilder Title: Director cc: Jason Murray, Chief Executive Officer, PACS Group, Inc. John Mitchell, Chief Legal Officer, PACS Group, Inc. Benjamin K. Marsh, Goodwin Procter LLP Adam V. Johnson, Goodwin Procter LLP B. Shayne Kennedy, Latham & Watkins LLP J. Ross McAloon, Latham & Watkins LLP