June 19, 2014
Folake Ayoola
Senior Counsel
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Re: ServiceMaster Global Holdings, Inc.
Registration Statement on Form S-1
File No. 333-194772
June 12, 2014 Submission
Dear Ms. Ayoola:
We are filing herewith as correspondence certain pages of the Registration Statement on Form S-1 reflecting changes to the Decision Analyst, Inc. language, the free cash flow non-GAAP financial measure disclosure, and the “Use of Proceeds” and “Capitalization” sections of the Registration Statement, which were supplementally submitted to the SEC Staff on June 12, 2014.
If you have any question, please do not hesitate to call me at (212) 909-6375 or Lee Turnier Barnum at (212) 909-6431.
| Sincerely, |
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| /s/ Peter J. Loughran |
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| Peter J. Loughran |
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cc: | |
| Jessica Barberich | |
| William Demarest | |
| Tom Kluck | |
| U.S. Securities and Exchange Commission | |
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| Robert J. Gillette | |
| James T. Lucke | |
| ServiceMaster Global Holdings, Inc. | |
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Enclosure | |