Correspondence 0001628280-24-039132 from PACS Group, Inc. (PACS) (CIK 0002001184) (PACS)
PACS Group, Inc. (PACS) (CIK 0002001184)
Date: Sept. 3, 2024 · CIK: 0002001184 · Accession: 0001628280-24-039132
AI Filing Summary & Sentiment
File numbers found in text: 333-281904
Letter
Document
PACS Group, Inc.
262 N. University Ave.
Farmington, Utah 84025
September 3, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Margaret Sawicki
Re: PACS Group, Inc.
Registration Statement on Form S-1 (File No. 333-281904)
Request for Acceleration of Effective Date
To the addressee set forth above:
In accordance with Rule 461 under the Securities Act of 1933, as amended, PACS Group, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-281904) (as amended, the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:15 p.m., Eastern Time, on September 5, 2024, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ross McAloon at (714) 755-8051.
Thank you for your assistance in this matter.
[Signature page follows]
Sincerely,
PACS Group, Inc.
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CORRESP 1 filename1.htm Document PACS Group, Inc. 262 N. University Ave. Farmington, Utah 84025 September 3, 2024 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Margaret Sawicki Re: PACS Group, Inc. Registration Statement on Form S-1 (File No. 333-281904) Request for Acceleration of Effective Date To the addressee set forth above: In accordance with Rule 461 under the Securities Act of 1933, as amended, PACS Group, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (File No. 333-281904) (as amended, the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:15 p.m., Eastern Time, on September 5, 2024, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ross McAloon at (714) 755-8051. Thank you for your assistance in this matter. [Signature page follows] Sincerely, PACS Group, Inc. By: /s/ Jason Murray Name: Jason Murray Title: Chief Executive Officer cc: John Mitchell, Chief Legal Officer, PACS Group, Inc. B. Shayne Kennedy, Latham & Watkins LLP J. Ross McAloon, Latham & Watkins LLP Benjamin K. Marsh, Goodwin Procter LLP Adam V. Johnson, Goodwin Procter LLP [Signature Page to Acceleration Request]