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 |
February 26, 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. 3 to the Company’s registration statement on Form S-1 (File No. 333-206686) (the “Registration Statement”), marked to show changes from Amendment No. 2 to the Registration Statement filed on November 9, 2015. The Company has revised the Registration Statement to reflect, among other changes, financial and other data for the year ended December 31, 2015. The Company has previously responded, by letter dated December 18, 2015, to the Staff’s comments in its letter dated November 18, 2015.
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. |
