As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 7/21/15  American Renal Assocs Holdin… Inc DRSLTR¶     5/18/16    1:10K                                    Merrill Corp FA/JMSii/FA

Document/Exhibit                   Description                      Pages   Size 

 1: DRSLTR      Comment-Response or Draft-Registration-Statement    HTML     11K 
                Letter to the SEC                                                

 

SIMPSON THACHER & BARTLETT LLP

425 LEXINGTON AVENUE

NEW YORK, N.Y. 10017-3954

(212) 455-2000

 

 

FACSIMILE (212) 455-2502

 

DIRECT DIAL NUMBER	E-MAIL ADDRESS
(212) 455- 2538	MNATHAN @STBLAW.COM
	July 21, 2015

 

Re:                                  American Renal Associates Holdings, Inc. Draft Registration Statement on Form S-1

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.
Washington D.C.  20549

 

Ladies and Gentlemen:

 

On behalf of American Renal Associates Holdings, Inc., a Delaware corporation (the “Company”), we hereby confidentially submit a draft Registration Statement on Form S-1 (the “Registration Statement”) pursuant to Section 6(e) of the Securities Act of 1933, as amended (the “Securities Act”), for non-public review by the Staff of the Securities and Exchange Commission prior to the public filing of the Registration Statement. The Registration Statement relates to the Company’s proposed offering of its common stock. The Company qualifies as an “emerging growth company” within the meaning of Section 6(e) of the Securities Act.

 

Please do not hesitate to contact me at (212) 455-2538 with any questions you may have regarding this confidential submission.

 

	Very truly yours,
	/s/ Michael D. Nathan
	Michael D. Nathan