Simpson Thacher & Bartlett LLP | |
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425 lexington avenue new york, ny 10017-3954 | |
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telephone: +1-212-455-2000 | |
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Direct Dial Number | 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, |
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| /s/ Simpson Thacher & Bartlett LLP |
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| 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. |
