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Published on September 3, 2024
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]