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American Renal Associates Holdings, Inc. – IPO: ‘S-1/A’ on 4/8/16 – ‘CORRESP’

On:  Friday, 4/8/16, at 6:04am ET   ·   Private-to-Public:  Document  –  Release Delayed to:  5/18/16   ·   Accession #:  1047469-16-12011   ·   File #:  333-206686

Previous ‘S-1’:  ‘S-1/A’ on 2/26/16   ·   Next & Latest:  ‘S-1/A’ on 4/20/16

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

 4/08/16  American Renal Assocs Holdin… Inc S-1/A¶                 8:5.3M                                   Merrill Corp/New/FA

Initial Public Offering (IPO):  Pre-Effective Amendment to Registration Statement (General Form)   —   Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML   2.12M 
                (General Form)                                                   
 8: CORRESP   ¶ Comment-Response or Other Letter to the SEC         HTML     12K 
 2: EX-1.1      Underwriting Agreement                              HTML    252K 
 3: EX-3.1.4    Articles of Incorporation/Organization or By-Laws   HTML     14K 
 4: EX-5.1      Opinion re: Legality                                HTML     13K 
 5: EX-10.2     Material Contract                                   HTML   1.06M 
 6: EX-10.24    Material Contract                                   HTML    136K 
 7: EX-23.2     Consent of Experts or Counsel                       HTML      7K 


Delayed-Release ‘CORRESP’   —   Comment-Response or Other Letter to the SEC


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Simpson Thacher & Bartlett LLP

 

425 lexington avenue

new york, ny 10017-3954

 


 

telephone: +1-212-455-2000
FACSIMILE: +1-212-455-2502

 

Direct Dial Number
+1-212-455-2538

E-mail Address

mnathan@stblaw.com

 

April 8, 2016

 

VIA COURIER AND EDGAR

 

John Reynolds

Division of Corporation Finance
Securities and Exchange Commission

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

 

Ladies and Gentlemen:

 

On behalf of American Renal Associates Holdings, Inc. (the “Company”), we hereby file with the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission Amendment No. 4 to the Company’s registration statement on Form S-1 (File No. 333-206686) (the “Registration Statement”), marked to show changes from Amendment No. 3 to the Registration Statement filed on February 26, 2016. The Company has revised the Registration Statement to reflect, among other changes, the price range information and to update its disclosure.

 

Please do not hesitate to call Michael D. Nathan at (212) 455-2538 with any questions or further comments regarding this submission.

 

 

Very truly yours,

 

 

 

/s/ Simpson Thacher & Bartlett LLP

 

 

 

Simpson Thacher & Bartlett LLP

 

cc:           Securities and Exchange Commission

Ronald E. Alper

Tia Jenkins

Brigitte Lippmann

Brian McAllister

 

American Renal Associates Holdings, Inc.

Joseph A. Carlucci

Michael R. Costa, Esq.

 

Latham & Watkins LLP

Peter N. Handrinos, Esq.

Nathan Ajiashvili, Esq.

 

BEIJING   HONG KONG   HOUSTON   LONDON   LOS ANGELES   PALO ALTO   SÃO PAULO   SEOUL   TOKYO   WASHINGTON, D.C.

 




Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1/A’ Filing    Date    Other Filings
Filed on:4/8/16
2/26/16S-1/A
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Filing Submission 0001047469-16-012011   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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